https://www.taxtmi.com/caselaws?id=416121 Diagnostic and laboratory reagents falling under heading 3822 were held to fall within Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate), because the entry covers heading 3822 and uses the expression "all diagnostic kits and reagents." Relying on Circular No. 163/19/2021-GST, the Authority accepted that the legislative intent was to extend the concessional rate to all goods under heading 3822, including laboratory reagents and not only diagnostic reagents. The issue was answered in the affirmative, and such goods were held taxable at 12% Integrated Tax. en-us Fri, 17 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416121 Diagnostic and laboratory reagents falling under heading 3822 were held to fall within Entry No. 80 of Schedule II to Notification No. 1/2017-Integrated Tax (Rate), because the entry covers heading 3822 and uses the expression "all diagnostic kits and reagents." Relying on Circular No. 163/19/2021-GST, the Authority accepted that the legislative intent was to extend the concessional rate to all goods under heading 3822, including laboratory reagents and not only diagnostic reagents. The issue was answered in the affirmative, and such goods were held taxable at 12% Integrated Tax. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416121