CRP Test kit and HbA1c Test kit to be classified under HSN code 3002 and will attract 5% GST

Last updated: 30 December 2022

Court :
AAAR, Maharashtra

Brief :
The AAAR, Maharashtra in the matter of M/s. Accurex Biomedical Private Limited [Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30, 2022] set aside the order passed by AAR, Maharashtra, ruling that C-Reactive Protein ('CRP') Test kit and Hb1Ac Test kit ('Test Kits') fall under HSN Code 3822 and not under HSN code 3002, whereas the same are covered by. Held that the Test Kits will be attracting Goods and Services Tax ('GST') at the rate of 5% in terms of the entry at SL No. 180 of the Schedule I to the Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 ('the Goods Rate Notification') read with entry at SI. No. 125 of the List I appended to the Schedule I to the Goods RateNotification.

Citation :
Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30, 2022