GST on Agricultural Soil testing Minilab and its Reagent Refills

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/...