Classification of goods—The applicant is requested for advance ruling on Agricultural Soil testing Minilab and its Reagent Refills - whether classifiable under exempted goods falling under Tariff heading 8201 as notified vide N/N. 2/20172017 - Central Tax (Rate), dt.28-06-2017 or otherwise?
Held that—Goods covered under heading 8201 are basically hand tools of a kind used in agriculture, horticulture or forestry whereas the main function of the "Soil testing minilab" is to determine all the important soil parameters i.e. soil pH, EC, Organic Carbon, available nitrogen, phosphorus, potassium, Sulphur and micronutrients like Zinc, boron and iron and hence cannot be classified as a hand tool along with the items of description given under Tariff heading 8201 such as Agricultural implements manually operated.
The Instruments and Apparatus for physical or chemical analysis are classifiable under GST Tariff heading 9027 - By applying the General rules for interpretation of Customs Tariff as applicable to GST Tariff, as the functions being performed by "Soil testing minilab" are similar to that of an Instrument/Apparatus for physical or chemical analysis, the "Soil testing minilab" is correctly classifiable under heading 9027 of the GST Tariff.
Ruling—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.[2018] 1 TAXLOK.COM 23 (AAR-HYDERABAD)