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of <h1>Classification ruling: 'Agricultural Soil testing Minilab and Reagent Refills' under Tariff heading 9027</h1> <h3>In re: M/s. Nagarjuna Agro Chemicals Private Limited</h3> In re: M/s. Nagarjuna Agro Chemicals Private Limited - [2018] 59 G S.T.R. 201 (AAR), 2018 (14) G.S.T.L. 90 (A. A. R. - GST) Issues: Classification of 'Agricultural Soil testing Minilab and its Reagent Refills' under GST TariffAnalysis:1. The applicant sought an advance ruling on the Rate of Tax for 'Agricultural Soil testing Minilab and its Reagent Refills' under Section 97(1) of TGST Act, 2017.2. The applicant presented the interpretation of law and relevant facts, along with the application fee payment evidence.3. During the personal hearing, the applicant's authorized representative explained the features and functions of the 'Mridaparikshak Minilab' developed by ICAR for soil testing.4. The applicant argued that the goods should be classified as exempted under Tariff heading 8201 based on notifications issued by the Central Board of Excise and Customs and the Government of Telangana.5. The applicant relied on previous judgments to support their classification as agricultural implements.6. The key issue was to determine the classification of the 'soil testing minilab' and its 'Reagent refills' under the relevant Tariff heading.7. The chapter notes and description of goods under Tariff heading 8201 were examined to understand the scope of classification.8. The chapter notes for Chapter 82 were analyzed to ascertain if the goods in question fall under the category of hand tools used in agriculture, horticulture, or forestry.9. A comparison was made between the functions of the 'Soil testing minilab' and the items listed under Tariff heading 8201 to determine the appropriate classification.10. The 'Soil testing minilab' was found to be an instrument for analyzing soil parameters, which does not align with the hand tools specified under Tariff heading 8201.11. The product brochure and functions of the minilab indicated its use as an instrument for soil analysis rather than a hand tool.12. Instruments and apparatus for chemical analysis are classified under Tariff heading 9027, which includes pH meters and wet-chemical analyzers.13. Applying the rules for interpretation of Customs Tariff to GST Tariff, the 'Soil testing minilab' was deemed correctly classifiable under heading 9027 for instruments/apparatus for chemical analysis.14. The 'Refilling Reagent' being a part of the minilab was also classified under heading 9027 as an accessory for use with instruments of the same category.15. The ruling concluded that 'Agricultural Soil testing Minilab and its Reagent Refills' are classifiable under Tariff heading 9027 with a tax rate of 9% CGST + 9% SGST.16. The application by M/s. Nagarjuna Agro Chemicals Private Limited was disposed of accordingly based on the ruling provided.
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