The Authority for Advance Ruling (AAR), Karnataka ruled that Parts and accessories of hearing aids attract 18% GST. 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.
Source Taxscan
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