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BIO-RAD LABORATORIES INDIA LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M. P. RAVI PRASAD
T. KIRAN REDDY
Pet. Counsel
Parth S Shah
Ashuthosh Nath
Res. Counsel
---

Petitioner / Applicant

BIO-RAD LABORATORIES INDIA LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Dec 17, 2021
Order No.

KAR ADRG 78/2021

Citation

2021(12) TAXREPLY 5216

Original Order
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ORDER

M/s Bio-Rad Laboratories India Ltd., (called ‘applicant’ hereinafter), Unit No. 304, Brigade Rubix, Plot No. MYS 357, Peenya Plantation, III Floor, Bangalore North Taluk HMT factory Main Road, Yeshwanthapur, Bengaluru -560 013. having GSTIN 29AAACB3202A2ZI, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Act 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a limited company, registered under the GST Acts (CGST/KGST) 2017, engaged in the business of import and sale of medical & laboratory instruments, laboratory reagents and diagnostic reagents, falling under tariff heading 3822, in India. In view of the above the applicant has sought advance ruling in respect of the following question: Whether ‘diagnostic and laboratory reagents’ imported and supplied by the....

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