Broad reagent entry under Heading 3822 covers laboratory reference standards, excluding the residuary tax rate.

Pharmaceutical Reference Standards classified under tariff item 3822 00 90 were treated as prepared laboratory reagents covered by Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate). The Authority read the phrase "all diagnostic kits and reagents" under Heading 3822 broadly, relying on the tariff structure, HSN explanatory notes, and prior rulings on similar goods. It held that ejusdem generis could not be used to confine the entry to diagnostic reagents alone, so the residuary 18% entry did not apply. The product was therefore covered by the concessional 12% Integrated Tax rate.

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Issues: Whether Pharmaceutical Reference Standards, classifiable under tariff item 3822 00 90, fall within Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 as reagents taxable at 12% Integrated Tax, or whether they are covered by the residuary entry attracting 18%.

Analysis: The goods were treated as prepared laboratory reagents falling under Chapter Heading 3822 of the Customs Tariff Act, 1975. The entry in Schedule II covers "all diagnostic kits and reagents" under Heading 3822, and the Authority relied on the tariff structure, HSN explanatory notes, and the earlier advance ruling and appellate ruling concerning similar goods. It was held that the phrase is wide enough to include laboratory reagents and that the principle of ejusdem generis does not restrict the entry to diagnostic reagents alone. On that basis, the residuary entry was held inapplicable.

Conclusion: The goods were held to be covered by Entry No. 80 of Schedule II and liable to Integrated Tax at 12%.

Final Conclusion: The application was answered in favour of the applicant, and the stated product was held to fall within the concessional GST rate entry for reagents.

Ratio Decidendi: Where the tariff-linked notification uses a broad entry for all reagents under Heading 3822, prepared laboratory reagents are included unless the notification expressly excludes them, and ejusdem generis cannot be applied to narrow such a preceding general expression.

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