https://www.taxtmi.com/caselaws?id=387387 Pharmaceutical Reference Standards classified under HSN 3822 00 90 were analysed against Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate). The expression "all diagnostic kits and reagents" was read, applying ejusdem generis, as covering only diagnostic kits and diagnostic reagents, not every reagent under heading 3822. As the goods were laboratory reagents and not diagnostic reagents, they were excluded from Entry No. 80 and, being goods of Chapter 3822 not specifically covered elsewhere, fell under the residuary Entry No. 453 of Schedule III. The stated tax consequence is IGST at 18%. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 04 Mar 2022 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387387 Pharmaceutical Reference Standards classified under HSN 3822 00 90 were analysed against Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate). The expression "all diagnostic kits and reagents" was read, applying ejusdem generis, as covering only diagnostic kits and diagnostic reagents, not every reagent under heading 3822. As the goods were laboratory reagents and not diagnostic reagents, they were excluded from Entry No. 80 and, being goods of Chapter 3822 not specifically covered elsewhere, fell under the residuary Entry No. 453 of Schedule III. The stated tax consequence is IGST at 18%. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387387