The laboratory reagents for rapid testing of foods safety parameters supplied by the applicant is appropriately classifiable under Customs Tariff Heading 3822 00 90 and is liable to GST at the rate of 12%
Authority for Advance Ruling — Taxability on supply of “Laboratory reagents for rapid testing of food safety parameters – The applicant is engaged in contract of chemical and microbiological testing services and trading (import and sale) of Neogen Group products in the Indian market. The applicant sought an advance ruling as to whether Entry No. 80 in Schedule II to the Notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of “Laboratory reagents for rapid testing of food safety parameters”, attracting a levy of integrated tax at the rate of 12% or Entry No. 453 to Schedule III, attracting a levy of integrated tax at the rate of 18%.
Held that:- The Hon’ble Authority for Advance Ruling held that the laboratory reagents for rapid testing of foods safety parameters supplied by the applicant is classifiable under CTH 3822 00 90 and is liable to GST at the rate of 12% as per entry at SI No. 80 of Schedule II of Notification No. 01/2017 Integrated Tax (Rate) dated 28.06.2017.
The laboratory reagents for rapid testing of foods safety parameters supplied by the applicant is appropriately classifiable under Customs Tariff Heading 3822 00 90 and is liable to GST at the rate of 12%
Authority for Advance Ruling — Taxability on supply of “Laboratory reagents for rapid testing of food safety parameters – The applicant is engaged in contract of chemical and microbiological testing services and trading (import and sale) of Neogen Group products in the Indian market. The applicant sought an advance ruling as to whether Entry No. 80 in Schedule II to the Notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of “Laboratory reagents for rapid testing of food safety parameters”, attracting a levy of integrated tax at the rate of 12% or Entry No. 453 to Schedule III, attracting a levy of integrated tax at the rate of 18%.
Held that:- The Hon’ble Authority for Advance Ruling held that the laboratory reagents for rapid testing of foods safety parameters supplied by the applicant is classifiable under CTH 3822 00 90 and is liable to GST at the rate of 12% as per entry at SI No. 80 of Schedule II of Notification No. 01/2017 Integrated Tax (Rate) dated 28.06.2017.