TMI Blog2020 (1) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... ially 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. - HAR/HAAR/R/2019-20/15 - - - Dated:- 15-1-2020 - SANGEETA KARMAKAR AND MADHUBALA, MEMBER Present for the Applicant : Sh. Tarun Kumar Sharma (C.A) and Sh. Rajesh Soota (Advocate). 1.1 The applicant, Imperial Life Sciences Pvt. Ltd., Gurgaon is registered under the CGST/HGST Act, 2017 with GSTIN 06AABC15252Q1Z8. The company is engaged in the business of importing and supplying the laboratory reagents to Government Research Institutions for scientific and laboratory research purposes. The applicant has filed an application for advance ruling before this Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 822 for customs purposes cannot be classified under the same Tariff head for the purpose of levy of IGST. As per the Customs Appraising Department S.No.80 of Schedule II to the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 describes All diagnostic kits and reagents which covers only diagnostic reagents and not laboratory reagents. According to them, IGST should be charged @18% under the residuary S.No. 453 of the Schedule III of CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, Goods which are not specified in Schedule I, II, IV, V or VI . 3. Applicant's interpretation of law and facts: 3.1 Chapter 38 of the HSN Classification covers Miscellaneous Chemical Products. Tariff Heading No. 3822 of custom tariff act reads as under: Tariff Item Description of goods Unit 3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials 382200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be looked into GST by reference to what has been specified in the First Schedule to the Customs Tariff Act, 1975. Tariff Item No. 3822 is specifically covered in S.No. 80 of II Schedule to the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017. Explanation 1 gives cross reference to First Schedule to the Customs Tariff Act, 1975 for the purpose of interpreting GST Tariff. Therefore, any item in Tariff Heading 3822 cannot be classified under Goods which are not specified in Schedule I, II, IV, V or VI when it is specifically covered in Schedule II. As per explanation 2 above, for interpretation of classification of a commodity under the CGST/SGST Notification, the rules of Interpretation of Customs Tariff Act including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applicable. The applicant has also referred to General Rules for the interpretation of the Harmonised system. Rule 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. The impugned interpretation by the Customs Appraising Department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Tariff of Goods and is taxable at 12%. The applicant has also been heard at length in person and the comments of the Jurisdictional Officer were also sought. The comments of the Jurisdictional Officer have been perused and placed on file. The additional submissions dated 09.01.2020 made by the applicant have also been perused and placed on file. In the additional submission, the applicant has contended that Entry No. 80 of Schedule II of rate Notification reads All diagnostic kits and the reagents . The expression and is conjunctive and as such the term reagents has to be treated separately. The applicant further adds that there is no specific exclusion or qualification for the term reagents used in Entry No. 80 of Schedule II of rate Notification which leads to conclusion that the Entry covers the reagents which may be either used in the laboratory or diagnosis. 4.2 In essence, the issue before this Authority is whether the term reagents used at Serial No. 80 Tariff Heading 3822 of Notification No. 1/2017-Integrated Tax (Rate), New Delhi dated 28.06.2017 covering description All diagnostic kits and reagents , covers only diagnostic reagents both diagnostic as well as lab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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