Case LawKAR ADRG 01/2020
HACH DHR India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 7, 2020
- Type:
- Advance Ruling
Subject
GST on laboratory reagents. Application withdrawn.
Classification
Summary
Whether the applicants are correct in contending that the ‘Reagents’ used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/ 2017-Integ…
Judgement
1. M/s HACH DHR India Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 31/2, Adakamaranahalli Village, Dasanapura Hobli Makali, Bengaluru – 562 123, Karnataka, having GSTIN number 29AAICS7358G1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST A…