https://www.taxtmi.com/caselaws?id=777345 Antisera-based diagnostic kits are classified under HSN 3002, not HSN 3822, where their essential character is derived from antisera or other immunological material covered by heading 3002. Heading 3822 applies to prepared diagnostic or laboratory reagents, but excludes diagnostic kits that take their essential character from products of heading 3002. On that basis, CRP Turbilatex, HbAlc and Microalbumin Turbilatex test kits fall under HSN 3002 and attract GST at 5% under Serial No. 180 of Schedule I of Notification No. 1/2017-Central Tax (Rate). en-us Tue, 12 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 11:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777345 Antisera-based diagnostic kits are classified under HSN 3002, not HSN 3822, where their essential character is derived from antisera or other immunological material covered by heading 3002. Heading 3822 applies to prepared diagnostic or laboratory reagents, but excludes diagnostic kits that take their essential character from products of heading 3002. On that basis, CRP Turbilatex, HbAlc and Microalbumin Turbilatex test kits fall under HSN 3002 and attract GST at 5% under Serial No. 180 of Schedule I of Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777345