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of <h1>Diagnostic Kits & Reagents Taxed at 12% IGST or 6% CGST + 6% SGST/UTGST, per Circular No. 163/19/2021-GST.</h1> Goods under heading 3822, including all diagnostic kits and reagents, are subject to a tax rate of either 12% IGST or a combination of 6% CGST and 6% SGST/UTGST. The concessional rate of 12% is applicable to laboratory agents and other goods classified under this heading, as clarified in Circular No. 163/19/2021-GST dated October 6, 2021.
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