Soil testing minilab classified as an analytical instrument under heading 9027, with reagent refills following the same treatment.

The agricultural soil testing minilab is classifiable under heading 9027 because its principal function is physical or chemical analysis of soil parameters such as pH, EC, organic carbon, nutrients and micronutrients. Heading 8201 was found inapplicable because it covers manually operated or animal-driven agricultural implements, not analytical instruments. The reagent refills, being parts or accessories used solely or principally with the minilab, follow the same classification as the main apparatus. The product therefore attracts GST at 9% CGST plus 9% SGST.

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Issues: Whether the agricultural soil testing minilab and its reagent refills are classifiable under heading 8201 as agricultural implements or under heading 9027 as instruments and apparatus for physical or chemical analysis, and the applicable GST rate.

Analysis: Heading 8201 covers agricultural implements manually operated or animal driven, namely hand tools and similar tools used in agriculture, horticulture or forestry. The minilab's principal function is to determine soil parameters such as pH, EC, organic carbon, nutrients and micronutrients, which is the function of an instrument or apparatus used for physical or chemical analysis. Chapter notes and HSN explanatory notes for heading 9027 support classification of instruments used for chemical analysis, including pH meters and wet-chemical analyzers. The reagent refills, being identifiable parts or accessories used solely or principally with the minilab, also follow the classification of the main apparatus.

Conclusion: The agricultural soil testing minilab and its reagent refills are correctly classifiable under heading 9027 of the GST Tariff and attract GST at 9% CGST plus 9% SGST.

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