https://www.taxtmi.com/caselaws?id=461718 AAR Mumbai classified "QDx InstacheckTM PCT" diagnostic kit under CTH 3822 9090 as diagnostic/laboratory reagents rather than under chapter 3002 (blood fractions) or 3006 (pharmaceutical goods). The authority applied General Rules of Interpretation, determining that while the kit contains antibodies, its essential character is as diagnostic reagents for in vitro use only, not for patient administration. The classification excludes it from chapter 3006 per Note 4 to Chapter 30. The ruling confirms 12% concessional GST rate applies under Schedule-II entry 80 of Notification 1/2017-Integrated Tax. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 23 Apr 2025 19:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461718 AAR Mumbai classified "QDx InstacheckTM PCT" diagnostic kit under CTH 3822 9090 as diagnostic/laboratory reagents rather than under chapter 3002 (blood fractions) or 3006 (pharmaceutical goods). The authority applied General Rules of Interpretation, determining that while the kit contains antibodies, its essential character is as diagnostic reagents for in vitro use only, not for patient administration. The classification excludes it from chapter 3006 per Note 4 to Chapter 30. The ruling confirms 12% concessional GST rate applies under Schedule-II entry 80 of Notification 1/2017-Integrated Tax. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461718