Tds rate


This query is : Resolved 

19 December 2018 Please guide me about the Rate of Depreciation on Dialysis Machine for Hospital use.

Z (Expert)
19 December 2018 The rate of depreciation on Dialysis machine should be 15%.


On the following life saving medical equipment, the rate of depreciation is 40%-


(a) D.C. Defibrillators for internal use and pace makers


(c) Heart lung machine


(d) Cobalt Therapy Unit


(e) Colour Doppler


(f) SPECT Gamma Camera


(g) Vascular Angiography System including Digital Subtraction Angiography


(h) Ventilator used with anaesthesia apparatus


(i) Magnetic Resonance Imaging System


(j) Surgical Laser


(k) Ventilator other than those used with anaesthesia


(l) Gamma knife


(m) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy


(n) Fibre optic endoscopes including, Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope


(o) Laparoscope (single incision)

Z (Expert)
19 December 2018 The rate of depreciation on Dialysis machine should be 15%.


On the following life saving medical equipment, the rate of depreciation is 40%-


(a) D.C. Defibrillators for internal use and pace makers


(c) Heart lung machine


(d) Cobalt Therapy Unit


(e) Colour Doppler


(f) SPECT Gamma Camera


(g) Vascular Angiography System including Digital Subtraction Angiography


(h) Ventilator used with anaesthesia apparatus


(i) Magnetic Resonance Imaging System


(j) Surgical Laser


(k) Ventilator other than those used with anaesthesia


(l) Gamma knife


(m) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy


(n) Fibre optic endoscopes including, Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope


(o) Laparoscope (single incision)

20 December 2018 Thank You for your guide
please guide me the rate for CT Scan,MRI Machine & XRay Machine

20 December 2018 Will you able to Guide me the procedure for change of email and phone number in GST portal of the assessee?

Z (Expert)
20 December 2018 Dear Sir, Depreciation rate was mentioned for Magnetic Resonance Imaging System @ 40% under clause (i)

For machines other than those referred to in clause (a) to (o), the rate of depreciation shall be 15%.

Z (Expert)
20 December 2018 Regarding GST, kindly refer to this well-written article at-
https://www.caclubindia.com/articles/how-to-change-mobile-number-or-email-id-on-gst-portal--32603.asp

15 October 2021 For Dialysis machine depreciation is 40%.


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