Accurex Biomedical Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 30, 2022
- Type:
- Advance Ruling
- Members:
- Ashok Mehta, Rajiv Mital
Subject
'Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite' fall under HSN 3022 attracting 5% GST. AAR ruling set-aside.
Summary
Question: – HSN Classification and GST rate to be charged on below products: 1. Turbilatex C-reactive protein (CRP) infinite 2. HbA1c infinite Answer:- Both the impugned products, i.e., CRP Test Kit and HbA1c Test kit, will be classified…
Judgement
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is made in respect of such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Go…