Classification of goods – rate of tax – Agricultural Soil testing Minilab and its Reagent Refills – whether classifiable under Tariff heading 9027 of the GST Tariff – Held Yes – they are not classifiable under Heading 8201 – Benefit of exemption

Goods and Services Tax – Classification of goods – rate of tax – Agricultural Soil testing Minilab and its Reagent Refills – whether classifiable under Tariff heading 9027 of the GST Tariff – Held Yes

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