Imperial Life Sciences Pvt. Ltd ., In re
Date: August 28, 2020
Subject Matter
Laboratory Reagents are covered under Serial No. 453 of Schedule III of Notification No. 1/2017-Central Tax (Rate)
Summary
Q) Whether “LABORATORY REAGENT” is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II or as “Goods which are not specified in Schedule 1, II, IV, V or VI” at SI. No. 453 of Schedule Ill under the CGST Notific…
1.1 The applicant, Imperial Life Sciences Pvt. Ltd., Gurgaon is registered under the CGST/HGST Act, 2017 with GSTIN 06AABC15252Q1Z8. The company is engaged in the business of importing and supplying the laboratory reagents to Government Research Institutions for scientific and laboratory research purposes. The applicant has filed an application for advance ruling before this Authority seeking ruli…