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IGST at 12% Confirmed for Diagnostic and Laboratory Reagents by CESTAT
Case Law Details
- Case Name
- Merck Life Science Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Merck Life Science Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, in the case of Merck Life Science Pvt. Ltd. Vs Commissioner of Customs (Import), ruled that a concessional Integrated Goods and Services Tax (IGST) rate of 12% applies to all goods falling under Customs Tariff Heading (CTH) 3822, which includes both diagnostic kits and all laboratory reagents.
CESTAT Ruling on IGST for Diagnostic Kits and Reagents
The dispute centered on the classification and applicable IGST rate for goods imported by ...
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