AAR: Supply of telemedicine with medical kit containing pulse oximeter, glucometer constitutes a ‘mixed supply’

Haryana AAR holds that the rate of GST on telemedicine [medical advice by doctor through online video conferencing] as individual service is 18% classifiable under heading 9993, weighing scale to measure human weight is 18% under heading 8423, Pulse Oximeter (Device to measure O2 in blood) is 12%, , blood pressure measuring machine is 12%, Glucometer to measure blood glucose is 12%, test strips to measure blood glucose is 12% all under heading 9018; Further, rate of GST as th...