Breif Issue :
The applicant submitted that Agricultural soil testing minilab and its Reagent refills are classifiable under exempted goods falling under Tariff heading 8201 as notified vide Notification No.2/20172017 – Central Tax (Rate), dt.28-06-2017
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. (A combined reading of chapter notes and description of goods covered under Tariff heading 8201 reveals that the goods covered under this heading are basically hand tools of a kind used in agriculture, horticulture or forestry)
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