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Agricultural Soil testing Minilab and its Reagent Refillsare correctly classifiable under Heading 9027

Shanti Prime Publication Pvt. Ltd. Section 8 of GST, 2017 - Classification of service - The appellant had sought an Advance Ruling in respect of Classification / Rate of Tax i.e., Whether the Agricultural Soil testing Minilab and its Reagent Refills is classifiable under exempted goods as notified vide Notification No.2/2017 of Section 6, sub-Section (1) of the Act, the Entry No. 137 falling under Chapter Heading No. 8201?” The Authority ruled out that “Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST + 9% SGST”. Hence, being aggrieved by the said Ruling, the appellant challenged the same in Appeal. The Appellate Authority disposed of the Appeal by confirming the impugned Ruling pronounced by the Authority of Advance Ruling.Nagarjuna Agro Chemicals Private Limited, In Re… [2018] 4 TAXLOK.COM 098 (AAAR-Telangana)
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