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2020 (9) TMI 1245 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANAClassification of goods - Laboratory Reagent - classifiable under Tariff Heading 38220090 at S. No. 80 of the Schedule II, OR as Goods which are not specified in Schedule I, II, IV, V or VI” at SI. No. 453 of Schedule III under CGST Notification No. 1/2017-Central Tax (R) dated 28th June 2017? - HELD THAT:- A plain reading of the entry at Sr. No. 80 makes it clear that only the Diagnostic Kits and. Reagents of Chapter Heading 3822 have been placed under Schedule II which attracts a lower rate of GST viz. 12%. From the Heading 3822 it is clear that the same applies to Diagnostic Reagents and also to Laboratory Reagents - it is found that as per Appellant's own submission their goods are 'Laboratory Reagents' and it is very clear from the Appellant's submissions that their goods are not Diagnostic Reagents, but are other laboratory reagents. The thrust of the Appellant's submissions is that all the goods of the Heading 3822 have been described against entry 80. ibid and therefore their goods viz. 'Laboratory Reagents' are included therein. That, the word 'And' used in the description is meant to separate the 2 items viz. the 'Diagnostic kits', and the 'Reagents' - From a plain reading of the relevant entries 80 it appears that concessional rate of GST is applicable only to the 'Diagnostic kits and Reagents' and not to all the items covered under Heading 3822. TRU Circular No. 163/ 19/2021-GST dated 6th October 2021 - HELD THAT:- The Circular clarifies that It is accordingly clarified that concessional GST rate of 12%o is applicable on all goods falling under heading 3822, vide Entry at S. No. 80 of Schedule II of notification No. 1/2017-Integrated Tax (Rate) dated 28.6.2017. Thus, concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of Schedule II of notification No. 1/2017-Integrated Tax (Rate) dated 28.6.2017, including to Laboratory Reagents being imported and supplied by the Appellant.
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