Accurex Biomedical Pvt. Ltd.

The Maharashtra AAAR has set aside the MAAR Order No. GST-ARA-98/2019-20/B-72 dated 11.10.2021 by holding that both the impugned products, i.e., CRP Test Kit and HbAlc Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5%
(CGST @2.5 % +SGST @2.5 %) in terms of the entry at SL No. 180 of the Schedule I to the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 read with entry at SI. No. 125 of the List I appended to the Schedule I to the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017.