Heading 3822 reagents covered by concessional GST entry, including laboratory reagents, at the 12% rate.

Diagnostic and laboratory reagents falling under heading 3822 were held to fall within Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate), because the entry covers heading 3822 and uses the expression "all diagnostic kits and reagents." Relying on Circular No. 163/19/2021-GST, the Authority accepted that the legislative intent was to extend the concessional rate to all goods under heading 3822, including laboratory reagents and not only diagnostic reagents. The issue was answered in the affirmative, and such goods were held taxable at 12% Integrated Tax.

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Issues: Whether diagnostic and laboratory reagents falling under heading 3822 are covered by Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 and are therefore taxable at 12%.

Analysis: The description in Entry No. 80 covers heading 3822 and uses the words "all diagnostic kits and reagents". The Authority relied on the clarification issued in Circular No. 163/19/2021-GST dated 06.10.2021, which states that the legislative intent of the entry was to apply the concessional rate to all goods falling under heading 3822, whether diagnostic or laboratory reagents. On that basis, the Authority held that the wording of the entry was not confined to diagnostic reagents alone and extended to laboratory reagents as well.

Conclusion: The question was answered in the affirmative. Diagnostic and laboratory reagents imported and supplied under heading 3822 are covered by Entry No. 80 of Schedule II and attract Integrated Tax at 12%.

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