Do laboratory reagents for rapid testing of food safety parameters attract IGST @12% or @18%?

Last updated: 18 August 2021
Quick Summary
This ruling addresses the correct Goods and Services Tax (GST) rate applicable to laboratory reagents used for rapid testing of food safety parameters. The applicant sought clarification on whether these reagents attract an Integrated Goods and Services Tax (IGST) of 12% or 18%. The Authority for Advance Ruling examined the classification and use of these specific reagents to determine the applicable tax rate under the GST regime.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters", attracting a levy of integrated tax at the rate of 12%.

Citation :
KER/106/2021

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