https://www.taxtmi.com/caselaws?id=391177 The applicant sought an advance ruling on whether laboratory reagents used for water testing should be classified under tariff heading 3822 and taxed at 12% IGST under Sl. No. 80 of Schedule II, rather than as a residual entry attracting 18% IGST. The applicant explained that its products, including chlorine reagent and iron reagent, are used in laboratory testing of water samples, but later requested withdrawal of the application after referring to a similar Karnataka AAR ruling in another matter. The AAR accordingly disposed of the advance ruling application as withdrawn. en-us Tue, 07 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391177 The applicant sought an advance ruling on whether laboratory reagents used for water testing should be classified under tariff heading 3822 and taxed at 12% IGST under Sl. No. 80 of Schedule II, rather than as a residual entry attracting 18% IGST. The applicant explained that its products, including chlorine reagent and iron reagent, are used in laboratory testing of water samples, but later requested withdrawal of the application after referring to a similar Karnataka AAR ruling in another matter. The AAR accordingly disposed of the advance ruling application as withdrawn. Case-Laws GST Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391177