AAAR : Upholds AAR, ‘Agricultural soil testing Minilabs’ and ‘Refilling Reagents’ classifiable under HSN 9027, not HSN 8201

Telangana AAAR confirms order of AAR which classified “Agricultural Soil Testing Minilab” and its “Refilling Reagents” under Heading 9027 of Tariff, taxable at 18% stating that said goods are ineligible for exemption vide entry at Sl. No. 37 of Notification No. 2/2017- Central Tax (Rate); Rejects appellant’s contention that product is exclusively meant for “soil-testing” which squarely falls under “other tools of a kind used in Agriculture”, classifiable und...