GST rate of 18% applicable on Agricultural Soil testing Minilab and its Reagent Refills : AAAR

GST rate of 18% applicable on Agricultural Soil testing Minilab and its Reagent Refills : AAAR

Telangana Authority of Advance Ruling in matter of Nagarjuna Agro Chemicals Private Limited has ruled out that "Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST. Telangana State Appellant Authority of Advance Ruling has also affirmed the above order.

GST rate of 18% applicable on Agricultural Soil testing Minilab and its Reagent Refills : AAAR

The Extract of Order is given below for your reference :

28. In view of the above, we find that none of the case laws cited by the appellant are applicable to the matter on hand.

29. In sum and having regard to the above discussions and findings, we hold that the impugned goods are correctly classifiable under Heading 9027 of the Tariff; they are not classifiable under Heading 8201 ibid. Further the impugned goods are not eligible for the exemption vide entry SI.No. 137 of the Notification No. 2/2017- Central Tax (Rate) dated 28-6-2017. The appellants have not made out any case for interference with the Adv. Ruling Authority's ruling as above, which therefore merits to be upheld.

30. Accordingly, we pass the following

ORDER

The Advance Ruling pronounced vide TSAAR Order No. 02/2018 dated 30-05- 2018 passed by the Telangana State Authority for Advance Ruling in re: appellant M/s. Nagarjuna Agro Chemicals Pvt. Ltd., Hyderabad is confirmed. The subject appeal is disposed of accordingly.