https://www.taxtmi.com/caselaws?id=429965 The AAAR Maharashtra ruled that CRP Test Kit and Hb1Ac Test Kit are classifiable under HSN Code 30.02 as agglutinating sera rather than under HSN Code 38.22 as diagnostic kits. The authority determined that antisera coated on latex particles constitute the essential component of both kits, which function through agglutination principles for medical diagnosis. Since the products contain mice antisera and operate on agglutination, they fall under Chapter 30.02, which is the default entry for diagnostic kits. Both products attract GST at 5% under Schedule-I entry 180 of Notification No.1/2017-Central Tax (Rate). en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429965 The AAAR Maharashtra ruled that CRP Test Kit and Hb1Ac Test Kit are classifiable under HSN Code 30.02 as agglutinating sera rather than under HSN Code 38.22 as diagnostic kits. The authority determined that antisera coated on latex particles constitute the essential component of both kits, which function through agglutination principles for medical diagnosis. Since the products contain mice antisera and operate on agglutination, they fall under Chapter 30.02, which is the default entry for diagnostic kits. Both products attract GST at 5% under Schedule-I entry 180 of Notification No.1/2017-Central Tax (Rate). Case-Laws GST Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429965