Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
The AAR held that the three diagnostic test kits are properly classifiable under HSN 3002 rather than HSN 3822, applying the principle affirmed by the SC in analogous precedent. Consequently, the applicant's goods do not fall within the residual chemical preparations heading and are taxable as instruments/reagents for diagnostic purposes. The applicant is directed to discharge GST at the concessional rate of 5% under Schedule I, Sr. No. 180. The ruling determines classification and tax liability prospectively for the applicant, subject to statutory compliance and any rights of appeal available under the governing indirect tax jurisprudence.