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2021 (4) TMI 930 - AAR - GSTClassification of goods - prepared laboratory reagents/ Pharmaceutical Reference Standards - correct classification is Notification No. 01/ 2017-IT (R) is Sr. No. 80 of Schedule II attracting a levy of 12% or Sr. No. 453 of Schedule III attracting a levy of 18 %? HELD THAT:- The facts of the case are identical to the ruling passed by this authority in the case of IN RE: M/S. CHROCHEMIE LABORATORY PVT. LTD., [2019 (10) TMI 871 - AUTHORITY FOR ADVANCE RULING, KARNATAKA], wherein it was ruled that Entry. No. 80 of Schedule II to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 is not applicable to prepared laboratory reagents - The Karnataka Appellate Authority of Advance Ruling, while disposing the appeal filed by M/s. Chromachemie Laboratory Pvt. Ltd., has set aside the aforesaid ruling in IN RE: M/S. CHROMACHEMIE LABORATORY PRIVATE LIMITED [2020 (1) TMI 795 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA]. The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, 2017 attracting a levy of Integrated Tax at the rate of 12%.
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