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2021 (7) TMI 536 - AAR - GSTClassification of goods - rate of GST - import as well as supply of “Laboratory reagents for rapid testing of food safety parameters” - applicability of Entry No. 80 in Schedule II to the N/N. 01/2017-Integrated Tax (Rate) dated 28-06-2017 (as amended) - Taxable at the rate of 12% or under Entry No. 453 to Schedule III, attracting a levy of integrated tax at the rate of 18%? - HELD THAT:- The reagents referred to in Heading 3822 of the Customs Tariff includes both diagnostic and laboratory reagents. The Tariff Heading 3002 pertains to human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products and the Tariff Heading 3006 pertains to pharmaceutical goods specified in note 4 of chapter 30. Admittedly, the products supplied by the applicant are laboratory reagents which are predominantly used in food testing lab or in the field for testing of processed and unprocessed food. Hence, they do not fall under any of the sub - headings / tariff items under Heading 3002 or 3006 and therefore, they are appropriately classifiable under Customs Tariff Heading 3822 00 90. The description in the entry at SI No. 80 of Schedule II of Notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017, is “All diagnostic kits and reagents”. Hence, it is evident that all reagents falling under Customs Tariff Heading 3822 are covered under the entry at SI No. 80 of Notification No. 01/2017 Integrated Tax (Rate) dated 28.06.2017. Thus, the laboratory reagents for rapid testing of foods safety parameters supplied by the applicant is appropriately classifiable under Customs Tariff Heading 3822 00 90 and is liable to GST at the rate of 12% as per entry at SI No. 80 of Schedule II of N/N. 01/2017 Integrated Tax (Rate) dated 28.06.2017.
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