Laboratory reagents for food testing fall under Heading 3822 and qualify for the specific GST rate, not the residuary slab.

Laboratory reagents used for rapid testing of food safety parameters were held classifiable under Heading 3822 as diagnostic or laboratory reagents, not under Headings 3002 or 3006. Applying the tariff structure and interpretative rules adopted in the notification, the Authority found that Entry No. 80 of Schedule II, which specifically covers diagnostic kits and reagents under Heading 3822, prevails over the residuary entry. The residuary 18% rate applies only where no specific entry covers the goods. Accordingly, the reagents fall under Heading 3822 00 90 and attract GST at 12%.

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Issues: Whether laboratory reagents for rapid testing of food safety parameters, classifiable under Heading 3822, fall under Entry No. 80 of Schedule II to Notification No. 01/2017-Integrated Tax (Rate) or under the residuary Entry No. 453 of Schedule III, and the applicable rate of GST.

Analysis: The notification adopts the tariff structure and the interpretative rules of the Customs Tariff Act, 1975. Heading 3822 covers diagnostic or laboratory reagents, and the reagents supplied by the applicant were found to be laboratory reagents used for food testing and not goods of Heading 3002 or 3006. Since Entry No. 80 specifically covers all diagnostic kits and reagents falling under Heading 3822, the specific entry prevails over the residuary entry. The residuary entry applies only where no specific entry covers the goods.

Conclusion: The laboratory reagents are classifiable under Heading 3822 00 90 and attract GST at 12% under Entry No. 80 of Schedule II. The residuary 18% entry does not apply.

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