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2021 (10) TMI 627 - GST
Classification of goods - rate of GST - HSN code - Turbilatex C-reactive protein (CRP) infinite - HbA1c infinite - Applicability of N/N. 05/2021-Central Tax (Rate) New Delhi, the 14th June, 2021 G.S.R (E) - HELD THAT:- The subject goods are not agglutinating sera by themselves. Rather they are diagnostic kits which may work on the principle of 'agglutinating sera'. The applicant has not helped their own case in as much as they have sought to reclassify their product from HSN Code 38.22 (which is used by them presently) to HSN Code 30.02 not on the basis of any actual evidence but only because some of their competitors are clearing similar goods under HSN Code 30.02.
Diagnostic kits are classified here when the essential character of the kit is given by any of the products of this heading. Common reactions occurring in the use of such kits include agglutination, precipitation, neutralization, binding of complement, haemagglutination, enzyme-linked immunosorbent assay (ELISA), etc. The essential character is given by that single component which governs to the greatest extent the specificity of the test procedure - the subject product cannot be covered under Heading 30.02 of the GST Tariff as contented by the applicant.
Whether the subject product can be covered under Heading 38.22 of the GST Tariff? - HELD THAT:- The reagents of heading 38.22 may also be put up in the form of kits, consisting of other components, even if one or more components when presented separately, would be classifiable under another heading. Examples of such include kits used for testing glucose in blood, etc. - the subject goods are covered under Heading 38.22 of the GST Tariff.
Applicability of N/N. 05/2021-Central Tax (Rate) New Delhi, the 14th June, 2021 G.S.R (E) - HELD THAT:- It is seen from Sr. No. 18 of the said notification that the GST rate on Ambulances was reduced from 28% to 12%. Similarly as per Sr. No. 7, the GST rate on certain products, including CRP (C-Reactive Protein), falling under Heading 38.22 has been reduced to 5%. It is clear from the said notification that the rate of GST on CRP (C-Reactive Protein) was reduced to 5% for that particular period only else the rate is higher at 12%.
The subject goods are covered under Schedule II Serial No.80 heading 3822 of Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended attracting GST @ 12%.