Classification of goods— The present appeal has been filed against the Advance Ruling order pronounced by the Maharashtra Authority for Advance Ruling.

The Appellant filed an application for Advance Ruling before the MAAR, seeking an advance ruling on the question whether CRP Test Kit & Hb1Ac Test Kit is classifiable:-

(a) Under HSN Code 30.02 at Entry No.125 of List 1 of Sr. No 180 under Schedule-I of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as “Agglutinating Sera”; or

(b) Under HSN Code 38.22 at Sr. No 80 under Schedule-II of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as “diagnostic kits and reagents”.

The MAAR held that CRP kit and Hb1Ac kit do not fall under HSN code 3002, whereas the same are covered by HSN Code 3822.

Held that— This authority set aside the MAAR Order by holding that both the impugned products, i.e., CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% in terms of the entry at SI. No. 180 of the Schedule I to the Notification No. 01/2017-C.T. (Rate). Thus, the appeal filed by the Appellant is, hereby, allowed.