2026-VIL-195-AAR
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SGST Advance Ruling Authority

GST - Classification of ophthalmic medical chairs, tables and trolleys - Heading 9018 and Heading 9402 of the Customs Tariff - Applicant manufactured motorized surgeon's chairs, doctor's sitting stools, ophthalmic instrument tables, ophthalmic refraction chair units, eye operating tables and ophthalmic instrument trolleys. These were supplied to eye hospitals and clinics. The Applicant submitted that the products were integral components of ophthalmic diagnostic and surgical systems and not general-purpose furniture - Whether the products are classifiable under Heading 9018 of Chapter 90 as ophthalmic apparatus or under Heading 9402 of Chapter 94 as medical or surgical furniture - HELD - The photographs and description of the products show that they are furniture used in the medical and surgical fields. Heading 9018 covers instruments and appliances used in medical, surgical, dental or veterinary sciences, and the products are not mentioned in it. The HSN notes to Heading 9018 specifically exclude medical or surgical furniture such as operating tables, examination tables and hospital beds, which are covered by Heading 9402. The products therefore do not fall under Chapter 90 or Heading 9018. The HSN notes to Heading 9402 cover operating tables, beds and seats for use in eye treatment, special seats for doctors and surgeons, and small tables and trolleys specially designed for instruments. A plain comparison shows that the products are undoubtedly covered by Heading 9402 - The motorized surgeon's chairs, doctor's sitting stools and ophthalmic refraction chair units are classifiable under sub-heading 94021090. The eye operating tables, ophthalmic instrument trolleys and ophthalmic instrument tables are classifiable under sub-heading 94029090 – Ordered accordingly - Rate of GST on medical and surgical furniture - Serial No. 611 of Schedule II to Notification No. 09/2025-Central Tax (Rate) - Applicant contended that the products being instruments and appliances under Heading 9018 would attract GST at 5% - Whether the products attract GST at 5% or at the rate applicable to Heading 9402 - HELD - Serial No. 611 of Schedule II of the Notification covers Heading 9402, which comprises medical, surgical, dental or veterinary furniture and parts thereof. Since the products are classified under Heading 9402, they are covered by Serial No. 611 - The products are liable to GST at the rate of 18%.
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