GST on prepared culture media now taxable under Schedule II following Notification, affecting media used for cells and microorganisms. GST at 18% applies to prepared culture media for development or maintenance of microorganisms (including viruses) or of plant, human or animal cells, classified under Schedule II pursuant to Notification No. 09/2025 (IGST(Rate)) dated 17.09.2025, effective from 22-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on prepared culture media now taxable under Schedule II following Notification, affecting media used for cells and microorganisms.
GST at 18% applies to prepared culture media for development or maintenance of microorganisms (including viruses) or of plant, human or animal cells, classified under Schedule II pursuant to Notification No. 09/2025 (IGST(Rate)) dated 17.09.2025, effective from 22-09-2025.
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