Diagnostic Test Kits are Taxed at 5% GST Rate: AAR

The applicant, M/S Beacon Diagnostics Pvt Ltd, supplies various diagnostic reagents. The applicant asked for clarification on the correct HSN Code and GST rate for their products, including the CRP Turbilatex Test Kit, HbA1c Test Kit, and Microalbumin Turbilatex Test Kit. Here are the details of these products.

CRP Test Kit: It is used to measure C-Reactive Protein (CRP) levels in human serum. It works on the agglutination principle, where latex particles are coated with specific anti-human CRP to determine CRP in the Sample.

HbA1c Test Kit: It is used to measure Hemoglobin A1e(HbA1c) levels in human blood. It also works on the agglutination principle.

Microalbumin Turbilatex Test Kit: It is used to measure microalbumin (µALB) in human urine. It also uses the agglutination method.

As per the petitioner, the kits are used for diagnostic purposes. The petitioner sought an advance ruling, asking the following questions:

“The classification in the tariff, i.e., the harmonised system of nomenclature (HSN) & GST rate, has been sought viz.
a. CTP Turbilatex test kit
b. HbA1c test kit
C. Microalbumin Turbilatex test kit.”

The Gujarat Authority for Advance Ruling (AAR) held that all three test kits: CTP Turbilatex test kit, HbA1c test kit and Microalbumin Turbilatex test kit, fall under HSN 3002 and attract a GST rate of 5%, as per Serial No. 180 of Notification No. 1/2017-CT(Rate) dated 28.06.2017, as amended.