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The “LABORATORY REAGENT” are Goods which are not specified in Schedule I, II, IV, V or VI of Notification No. 1/2017-Central Tax (Rate) as such it is covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate).

Authority for Advance Ruling — Classification of “LABORATORY REAGENT” – The applicant engaged in the business of importing and supplying the laboratory reagents to Government Research Institutions for scientific and laboratory research purposes. The applicant sought an advance ruling as to whether LABORATORY REAGENT is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II or as “Goods which are not specified in Schedule I, II, IV, V or VI” at SI. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 (as amended). Held that:- The Hon’ble Authority ruled that the “LABORATORY REAGENT” are Goods which are not specified in Schedule I, II, IV, V or VI of Notification No. 1/2017-Central Tax (Rate) and Integrated Tax (Rate), dated 28th June, 2017 and as such it is covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate).
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