Diagnostic test kits classed under HSN 3002, taxable as instruments; concessional GST 5% under Schedule I Sr. No. 180

Diagnostic test kits classed under HSN 3002, taxable as instruments; concessional GST 5% under Schedule I Sr. No. 180Case-LawsGSTThe AAR held that the three diagnostic test kits are properly classifiable under HSN 3002 rather than HSN 3822, applying the p

Diagnostic test kits classed under HSN 3002, taxable as instruments; concessional GST 5% under Schedule I Sr. No. 180
Case-Laws
GST
The AAR held that the three diagnostic test kits are properly classifiable under HSN 3002 rather than HSN 3822, applying the principle affirmed by the SC in analogous precedent. Consequently, the applicant's goods do not fall within the residual chemical preparations heading and are taxable as instruments/reagents for diagnostic purposes. The applicant is d

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