Bio-Rad Laboratories India Ltd ., In re
Date: December 17, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
Subject Matter
Diagnostic and laboratory reagents attract 12% GST
Summary
Whether ‘diagnostic and laboratory reagents’ imported and supplied by the applicant and classified under heading 3822 of the Customs Tariff Act, 1975 are covered under Entry No. 80 of Schedule H to the Notification No.1/2017-Integra…
M/s Bio-Rad Laboratories India Ltd., (called ‘applicant’ hereinafter), Unit No. 304, Brigade Rubix, Plot No.MYS 357, Peenya Plantation, III Floor, Bangalore North Taluk HMT factory Main Road, Yeshwanthapur, Bengaluru – 560 013. having GSTIN 29AAACB3202A2ZI, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 &…