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GST on Agricultural Soil testing Minilab and its Reagent Refills
Case Law Details
- Case Name
- In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Telangana, Advance Rulings
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In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana)
(i) The Refill Reagents, said to be chemicals/chemical substances, however, as supplied to the customers, have no identity whatsoever by any specific name, description or contents etc., so as to show their actual nature / composition. Their only identity is in terms of the SI. No.s assigned i.e, Reagent No. 1 to Reagent No. 42; and as mentioned above, the Mridaparikshak Minilab Operations Manual specifies their usage by a reference to these assigned SI.No.s. only.
(ii) Thus, the Refill Reagents have the only identity as items/...
