The applicant, M/s. Sivantos India Pvt. Ltd supplies the parts and accessories to the domestic market, which are said to be suitable for use solely with the hearing aids, which are manufactured by their parent company abroad and imported by the applicant. The applicant claims that the said parts and accessories are designed by their parent company to make them suitable for use solely with the hearing aids with no other alternate use and hence these are suitable for use solely with the hearing aids.
The applicant has sought the advance ruling in respect of the following questions on the classification of parts and accessories suitable for use solely with the hearing aids; rate of tax on supply of such parts 86 accessories which are suitable for use solely with the hearing aids; whether such parts 86 accessories, suitable for use solely with the hearing aids, are exempt by virtue of Sl. No.142 of 2/2017-CT(R) as amended from time to time.
The applicant sought to rely on Circular No.113/32/2019-GST dated 11.10.2019, issued with regard to the classification of parts of ophthalmic equipment. Clarification provided in the said circular is not relevant to the present facts of the case, in as much as there was no separate tariff heading/item for parts of ophthalmic equipment, whereas in the instant case specific tariff heading 9021 9010 is mentioned for the parts and accessories of hearing aids.
Dr. M.P. Ravi Prasad, Additional Commissioner of Commercial Taxes, and T. Kiran Reddy, Additional Commissioner of Customs and Indirect Taxes observed that “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens other than orthopedic appliances, such as crutches, surgical belts, and trusses, hearing aids, etc falls under specific tariff heading 9021 9010 and attracts 18% GST.”Subscribe Taxscan Premium to view the Judgment