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

Last updated: 18 August 2021

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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

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

M/s. Neogen Food and Animal Security (India) Private Ltd (hereinafter referred to as the applicant) is incorporated under the Indian Companies Act, with its registered office at Cochin in the State of Kerala.

2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under.

Please find attached the enclosed file for the full judgement

FAQ :

The ruling clarifies whether laboratory reagents for rapid food safety testing are subject to IGST at 12% or 18%.

The applicant is M/s. Neogen Food and Animal Security (India) Private Ltd, a company incorporated under the Indian Companies Act.

The reagents are used for the rapid testing of food safety parameters.

The ruling considers the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (KSGST Act).

The provided text is an excerpt and does not contain the final ruling on the specific IGST rate. It sets out the context and the parties involved.

Attached File : 1442821_4220_106_neogen.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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