Classification of goods - The Pharmaceutical Reference Standards ...
Pharmaceutical Reference Standards Imported as Prepared Laboratory Reagents Subject to 12% Integrated Tax Under Entry No. 80, Schedule-II.
January 21, 2020
Case Laws GST AAAR
Classification of goods - The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II - attracting a levy of Integrated Tax at the rate of 12%
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