2020 (1) TMI 790

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....X ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. M/s. HACH DHR India Pvt. Ltd., (called as the 'Applicant' hereinafter)s # 31/2, Adakamaranahalli Village, Dasanapura Hobli Makali, Bengaluru - 562 123, Karnataka, having GSTIN number 29AAICS7358G1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules....

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.... the above, applicant seeks advance ruling, with regard to classification of Laboratory Reagents, in respect of the following question; Whether the applicants are correct in contending that the "Reagents" used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) d....