M/s Imperial Life Sciences Pvt. Ltd.
GST AAARHAAAR/2020-21/04
Case summary
From the record, as published by the registry
Recorded against
In view of the above discussions and findings and the CBIC’s Circular No. 163/19/2021-GST dated 6th October 2021, issued under F.No. 190354/ 206/2021-TRU, we hold that concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of Schedule II of notification No.1/2017-Integrated Tax (Rate) dated 28.6.2017, including to Laboratory Reagents being imported and supplied by the Appellant.
Filed asAppellate Ruling2022
Case details
As recorded by the court registry
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