https://www.taxtmi.com/caselaws?id=361638 The agricultural soil testing minilab is classifiable under heading 9027 because its principal function is physical or chemical analysis of soil parameters such as pH, EC, organic carbon, nutrients and micronutrients. Heading 8201 was found inapplicable because it covers manually operated or animal-driven agricultural implements, not analytical instruments. The reagent refills, being parts or accessories used solely or principally with the minilab, follow the same classification as the main apparatus. The product therefore attracts GST at 9% CGST plus 9% SGST. en-us Wed, 30 May 2018 00:00:00 +0530 Wed, 26 Feb 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361638 The agricultural soil testing minilab is classifiable under heading 9027 because its principal function is physical or chemical analysis of soil parameters such as pH, EC, organic carbon, nutrients and micronutrients. Heading 8201 was found inapplicable because it covers manually operated or animal-driven agricultural implements, not analytical instruments. The reagent refills, being parts or accessories used solely or principally with the minilab, follow the same classification as the main apparatus. The product therefore attracts GST at 9% CGST plus 9% SGST. Case-Laws GST Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361638