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    <title>2021 (10) TMI 627 - AUTHORITY OF ADVANCE RULING, MAHARASHTRA</title>
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    <description>The authority determined that both Turbilatex C-reactive protein (CRP) infinite and HbA1c infinite are classified under Heading 3822 and are subject to a GST rate of 12% as per Notification No.1/2017-Central Tax (Rate). The applicants&#039; arguments for classification under Chapter 30 were rejected, as the products were deemed to be prepared diagnostic reagents falling under Heading 3822 for in vitro applications. Therefore, both products are liable for a GST rate of 12% (6% CGST and 6% SGST/UTGST or 12% IGST).</description>
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      <description>The authority determined that both Turbilatex C-reactive protein (CRP) infinite and HbA1c infinite are classified under Heading 3822 and are subject to a GST rate of 12% as per Notification No.1/2017-Central Tax (Rate). The applicants&#039; arguments for classification under Chapter 30 were rejected, as the products were deemed to be prepared diagnostic reagents falling under Heading 3822 for in vitro applications. Therefore, both products are liable for a GST rate of 12% (6% CGST and 6% SGST/UTGST or 12% IGST).</description>
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