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The Pharmaceutical Reference Standardsimported and supplied classified under HSN 30220090 and attracts 12% GST.

Classification of Goods — The present appeal has been filed against the advance Ruling No. KAR/ADRG 71/2019 Dated: 23 Sept 2019.

The Karnataka Authority for Advance Rulings vide order No. KAR ADRG 71/2019 dated 23.09.2019 held that the Prepared Laboratory Reagents or Pharmaceutical Reference Standards, which are not diagnostic reagents, are not covered under Entry Si. No. 80 of Schedule II to the Notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017 and the same is covered under the residuary Entry. under SI. No. 453 of Schedule III to the Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017 attracting Integrated Tax at the rate of 18 per cent.

The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule II to Notification No.1/2017-Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12%.

We set aside the Advance Ruling No KAR ADRG 71/2019 dated 23-09-2019 and ‘allow the appeal filed by M/s Chromachemie Laboratory Pvt Ltd.— Chromachemie Laboratory Private Limited, In Re… [2020] 20 TAXLOK.COM 033 (AAAR-Karnataka)

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