Diagnostic Kits Classifiable Under HSN 3002: GST AAR Gujarat

In re Beacon Diagnostics P Ltd (GST AAR Gujarat) An advance ruling by the Gujarat Authority for Advance Ruling (AAR) has determined that three specific diagnostic test kits manufactured by Beacon Diagnostics P Ltd. are classified under HSN 3002, a category for pharmaceuticals, and are subject to a 5% GST rate. The ruling stemmed from a dispute over whether the kits should be classified under HSN 3002 (Agglutinating Sera) or HSN 3822 (diagnostic kits and reagents), which carries a higher tax rate. The Applicant’s Case Beacon Diagnostics P Ltd., a manufacturer of diagnostic reagents, sough...