https://www.taxtmi.com/caselaws?id=406815 Pharmaceutical Reference Standards classified under tariff item 3822 00 90 were treated as prepared laboratory reagents covered by Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate). The Authority read the phrase "all diagnostic kits and reagents" under Heading 3822 broadly, relying on the tariff structure, HSN explanatory notes, and prior rulings on similar goods. It held that ejusdem generis could not be used to confine the entry to diagnostic reagents alone, so the residuary 18% entry did not apply. The product was therefore covered by the concessional 12% Integrated Tax rate. en-us Fri, 16 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406815 Pharmaceutical Reference Standards classified under tariff item 3822 00 90 were treated as prepared laboratory reagents covered by Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate). The Authority read the phrase "all diagnostic kits and reagents" under Heading 3822 broadly, relying on the tariff structure, HSN explanatory notes, and prior rulings on similar goods. It held that ejusdem generis could not be used to confine the entry to diagnostic reagents alone, so the residuary 18% entry did not apply. The product was therefore covered by the concessional 12% Integrated Tax rate. Case-Laws GST Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406815