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of <h1>Products Classified Under Heading 3822 Subject to 12% GST Rate</h1> <h3>In Re M/s. Accurex Biomedical Private Limited</h3> In Re M/s. Accurex Biomedical Private Limited - TMI Issues Involved:1. HSN Classification and GST rate for Turbilatex C-reactive protein (CRP) infinite.2. HSN Classification and GST rate for HbA1c infinite.Issue-wise Detailed Analysis:1. HSN Classification and GST rate for Turbilatex C-reactive protein (CRP) infinite:The applicant, M/s Accurex Biomedical Private Limited, sought an advance ruling on the classification and GST rate applicable to their product, Turbilatex C-reactive protein (CRP) infinite. The applicant contended that CRP should be classified under Chapter 30, specifically under heading 3002, as it works on the principle of 'Agglutinating Sera,' and should be taxed at a CGST rate of 2.5%.The jurisdictional officer argued that the product should fall under Chapter Heading 3822, attracting a GST rate of 12%. The officer cited the pre-GST period taxation and comparison with other suppliers who levy 12% GST on similar products. The officer also referenced the GST council's decision to reduce the GST rate on diagnostic kits and reagents from 18% to 12%.Upon review, the authority observed that 'Agglutinating Sera' listed under Sr. No. 125 of List 1 of Schedule I does not mention diagnostic kits explicitly. The product, CRP, is not an agglutinating sera by itself but a diagnostic kit working on its principle. The authority concluded that CRP does not fall under Heading 3002 but under Heading 3822, as it is a prepared diagnostic reagent used for in vitro applications. Thus, CRP should be classified under Heading 3822 and attract a GST rate of 12%.2. HSN Classification and GST rate for HbA1c infinite:Similarly, the applicant sought an advance ruling on the classification and GST rate for HbA1c infinite. The applicant argued that HbA1c should also be classified under Chapter 30, specifically under heading 3002, due to its working principle of 'Agglutinating Sera,' and should be taxed at a CGST rate of 2.5%.The jurisdictional officer maintained that HbA1c should be classified under Chapter Heading 3822, attracting a GST rate of 12%. The officer noted that HbA1c is used for monitoring glycemic control in diabetic patients and is based on the agglutination principle by antigen-antibody interaction.The authority reviewed the submissions and found that HbA1c is not an agglutinating sera by itself but a diagnostic kit working on its principle. The product does not fall under Heading 3002 but under Heading 3822, as it is a prepared diagnostic reagent used for in vitro applications. Therefore, HbA1c should be classified under Heading 3822 and attract a GST rate of 12%.Conclusion:The authority concluded that both Turbilatex C-reactive protein (CRP) infinite and HbA1c infinite are classifiable under Heading 3822 and under Sr.No 80 of Schedule II of Notification No.1/2017-Central Tax (Rate), dated 28th June 2017, attracting GST at 12% (6% each of CGST and SGST/UTGST or 12% IGST).
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