Do laboratory reagents for rapid testing of food safety parameters attract IGST @12% or @18%?
Last updated: 18 August 2021
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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Poojitha Raam Vinay 
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