https://www.taxtmi.com/caselaws?id=416121 The Authority for Advance Rulings ruled that the 'diagnostic and laboratory reagents' classified under heading 3822 of the Customs Tariff Act, 1975, imported and supplied by the applicant, are covered under Entry No. 80 of Schedule II to Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017. Consequently, these reagents are subject to a 12% Integrated Tax rate, as clarified in Circular No. 163/19/2021-GST dated 6th October 2021. en-us Fri, 17 Dec 2021 00:00:00 +0530 Tue, 03 May 2022 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416121 The Authority for Advance Rulings ruled that the 'diagnostic and laboratory reagents' classified under heading 3822 of the Customs Tariff Act, 1975, imported and supplied by the applicant, are covered under Entry No. 80 of Schedule II to Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017. Consequently, these reagents are subject to a 12% Integrated Tax rate, as clarified in Circular No. 163/19/2021-GST dated 6th October 2021. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416121