GST AAR Gujarat Ruling Dated 22/08/2025 – Diagnostic Kits manufactured by the applicant are classifiable under HSN 3002, subject to 5% GST rate 

Case of Beacon diagnostics Pvt Ltd, AAR Gujarat Ruling Dated 22^nd August 2025. AAR ruled that three specific diagnostic test kits manufactured by Beacon Diagnostics P Ltd. are classified under HSN 3002, a category for pharmaceuticals, and are subject to a 5% GST rate. The ruling stemmed from a dispute over whether the kits should be classified under HSN 3002 (Agglutinating Sera) or HSN 3822 (diagnostic kits and reagents), which carries a higher tax rate. 

(Link: AAR Gujarat Ruling Dated 22/08/2025)