In view of the above discussions and findings and the CBIC’s Circular No. 163/19/2021-GST dated 6th October 2021, issued under F.No. 190354/ 206/2021-TRU, we hold that concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of Schedule II of notification No.1/2017-Integrated Tax (Rate) dated 28.6.2017, including to Laboratory Reagents being imported and supplied by the Appellant.
States/UT
Appellate orders File
Appeal Order No. & Date
HAAAR/2020-21/04 dated 31.03.2022
AR Order No. and Date, against which Appeal has been filed
HAR/HAAR/R/2019-20/15, dated 15.01.2020
Year