Concessional GST rate of 12% applicable on Laboratory Reagents

In re Imperial Life Sciences Pvt. Ltd (GST AAAR Haryana)

In view of the discussions and findings and the CBIC’s Circular No. 163/19/2021-GST dated 6th October 2021, issued under F.No. 190354/ 206/2021-TRU, AAAR hold that concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of

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