Diagnostic reagents classification excludes laboratory reagents, which fall under the residuary GST entry instead.

Entry 80 of Schedule II in Notification No. 1/2017-Central Tax (Rate), read with Tariff Heading 3822, covers diagnostic kits and diagnostic reagents, including reagents forming part of diagnostic kits. Laboratory reagents, which have a wider use and are not confined to diagnosis, do not fall within that entry. They are therefore classifiable under the residuary entry for goods not specifically covered in the Schedules.

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Issues: Whether "laboratory reagents" fall under Tariff Heading 3822 at Serial No. 80 of Schedule II of Notification No. 1/2017-Central Tax (Rate) as "all diagnostic kits and reagents", or under the residuary entry for goods not specified in Schedules I, II, IV, V or VI.

Analysis: Entry 80 of Schedule II uses the expression "all diagnostic kits and reagents" in the context of Tariff Heading 3822. The Authority distinguished between diagnostic reagents, which are used for diagnosis, and laboratory reagents, which have a wider use and are not confined to diagnosis. Reading the entry as a whole, and applying the tariff interpretation scheme reflected in the notification and the customs tariff classification, the Authority held that the entry covers diagnostic kits and diagnostic reagents, including reagents forming part of diagnostic kits, but not laboratory reagents simpliciter. The residuary entry was therefore held applicable to goods not specifically covered elsewhere.

Conclusion: Laboratory reagents are not covered by Serial No. 80 of Schedule II and are classifiable under the residuary entry in Schedule III.

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