https://www.taxtmi.com/caselaws?id=447588 AAR UP ruled that F-18 products are radioactive isotopes used in radiopharmaceutical imaging and PET scanning. Despite being used as pharmaceutical diagnostic reagents, these products are compounds of radioisotope 18F and must be classified under HSN 2844 per Section Note 1(A), which mandates exclusive classification under this heading for goods answering to heading 2844 description. The products attract 18% GST rate under heading 2844, not 12% under HSN 30063000 as claimed by the applicant. en-us Fri, 01 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447588 AAR UP ruled that F-18 products are radioactive isotopes used in radiopharmaceutical imaging and PET scanning. Despite being used as pharmaceutical diagnostic reagents, these products are compounds of radioisotope 18F and must be classified under HSN 2844 per Section Note 1(A), which mandates exclusive classification under this heading for goods answering to heading 2844 description. The products attract 18% GST rate under heading 2844, not 12% under HSN 30063000 as claimed by the applicant. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447588