https://www.taxtmi.com/caselaws?id=361638 The ruling determined that the "Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff heading 9027 with a tax rate of 9% CGST + 9% SGST. The classification was based on the interpretation that the minilab is an instrument for chemical analysis rather than a hand tool, aligning it with heading 9027 for instruments/apparatus for chemical analysis. The ruling was made in response to an application by M/s. Nagarjuna Agro Chemicals Private Limited and disposed of accordingly. en-us Wed, 30 May 2018 00:00:00 +0530 Wed, 19 Dec 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361638 The ruling determined that the "Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff heading 9027 with a tax rate of 9% CGST + 9% SGST. The classification was based on the interpretation that the minilab is an instrument for chemical analysis rather than a hand tool, aligning it with heading 9027 for instruments/apparatus for chemical analysis. The ruling was made in response to an application by M/s. Nagarjuna Agro Chemicals Private Limited and disposed of accordingly. Case-Laws GST Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361638