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2020 (1) TMI 1385 - AAR - GSTClassification of goods - Laboratory Reagent - classifiable under Tariff Heading 38220090 at S.No.80 of 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 the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 (as amended) and Notification No. 35/2017- State Tax 2 dated 30.06.2017? - HELD THAT:- This Authority is of the unanimous view that the description “All diagnostic kits and reagents” mean all diagnostic kits and all diagnostic reagents. It does not include the laboratory reagents as argued by the applicant. Further, the configuration of diagnostic kits reveal that some reagents are also essential parts of the diagnostic kits. If these diagnostic reagents are removed/ separated from the kit, the kit will lose the utility of diagnosis. For example Ouchterlony Double Diffusion kit has Agarose as reagent. The term “and” used in the Entry No. 80 of Schedule II of rate Notification all diagnostic kits and reagents in this Entry essentially means diagnostic reagents. The Tariff Heading 3822 00 11 and 3822 00 12, 3822 00 19 and 3822 00 90 also applies to goods for medical diagnostic. So, it is clear that the term diagnostic kits and reagents does not include the laboratory reagents imported and supplied by the applicant. The “LABORATORY REAGENT” are Goods which are not specified in Schedule I, II, IV, V or VI of Notification No. 1/2017-Central Tax (Rate) and Integrated Tax (Rate), dated 28th June, 2017 and as such it is covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate) and Integrated Tax (Rate) of HGST Act.
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