This discussion clarifies whether Input Tax Credit (ITC) can be claimed on medical instruments under GST. The consensus is that since medical services are exempt from GST, ITC generally cannot be claimed on medical instruments, even if they have a specific HSN code like 9025 for thermometers.
12 May 2020
Respected Sir, As regarding above subject, My query is that one of my client has purchased infrared thermometer which is used to check the temperature of a person which is deriving the hsn code 9025, Can I claim the ITC ON IT.