Maharashtra GST Advance Ruling Withdrawal for ELISA Kits
The Authority for Advance Ruling allowed the applicant to withdraw their request, meaning no decision was made on ELISA kit tax rates.
- Ruling
- NO.GST-ARA-03/2025-26/B-84 Mumbai, dt. 20/05/2026
- Dated
- 20 May 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked for the GST rate and HSN code for ELISA kits.
- The company later requested to withdraw their application voluntarily.
- The Authority granted the withdrawal and did not rule on the merits.
In short
The company asked the Maharashtra Authority for Advance Ruling (AAR) to clarify the Goods and Services Tax (GST) classification and rates for in-vitro diagnostic ELISA kits. Before the authority could issue a decision, the company chose to withdraw its request entirely. Because the application was pulled back, the authority did not provide any guidance on how these kits should be taxed.
What has changed
How it worked before
Businesses often look to advance rulings to confirm the correct tax treatment for specific medical diagnostic products to avoid future disputes.
What has changed
Nothing has changed. Since the application was withdrawn, there is no new ruling or precedent regarding the tax rate or HSN code for ELISA kits.
Who this affects
Manufacturers and traders of in-vitro diagnostic medical kits who are uncertain about their GST classification.
An example
Imagine a medical supply company, 'Diagnostic Solutions Pvt Ltd', sells similar ELISA kits and wants to know if they should charge a lower GST rate. They might look at this order hoping for an answer, but they will find none. Diagnostic Solutions must still determine their own tax classification based on current GST laws or file their own separate application to the AAR.
What you should do
If you are unsure about the tax rate for your products, you must seek your own independent advice or file your own application for an advance ruling. Remember that an advance ruling only applies to the specific business that requested it and does not set a general law for others.
If you do nothing
If you assume this order provides a tax rate for your business, you risk applying the wrong GST percentage. If a tax officer disagrees with your classification during an audit, you may be liable for unpaid taxes, interest, and potential penalties. Never rely on a withdrawn or unrelated ruling to justify your tax filings.
The terms explained
- Advance Ruling
- A formal decision provided by tax authorities to a specific business regarding how GST applies to their particular transaction.
- HSN Code
- The Harmonized System of Nomenclature code used to classify goods for taxation purposes.
- In-vitro diagnostic
- Medical tests performed on samples taken from the human body, such as blood or tissue, to detect diseases or conditions.
The ruling in detail
Authority for Advance Ruling
M/s. Neelam Kalpesh Jain
NO.GST-ARA-03/2025-26/B-84 Mumbai, dt. 20/05/2026 · Maharashtra
Questions before the authority
- What is the applicable HSN code for in-vitro diagnostic ELISA kits?
- What is the applicable GST rate for in-vitro diagnostic ELISA kits?
- Are these HSN Code and IGST Rate for all in-vitro diagnostic ELISA kits the same?
- Are different GST rate applicable on imported/trade in-vitro diagnostic ELISA kits and own manufactured in-vitro diagnostic ELISA kits.
Facts
The applicant is engaged in the manufacturing and trading of in-vitro diagnostic ELISA kits. They sought an advance ruling regarding the classification and applicable GST rates for these kits. Subsequently, the applicant requested to withdraw their application voluntarily and unconditionally.
Ruling
The Authority for Advance Ruling allowed the applicant to withdraw their application voluntarily and unconditionally. Consequently, the application was disposed of without addressing the merits or the specific questions raised.
Reasoning
The applicant submitted a request via email dated 12.05.2026 expressing their intention to withdraw the application due to a change in business circumstances and internal considerations. Under the relevant provisions of the CGST Act and MGST Act, the Authority permitted this withdrawal. As the application was withdrawn, the Authority did not proceed to examine the merits or provide a ruling on the questions posed.
Provisions relied on
- Section 97 of the Central Goods and Services Tax Act, 2017
- Section 98 of the Central Goods and Services Tax Act, 2017
For the practitioner
This order provides no substantive guidance on the classification or GST rates for ELISA kits as the application was withdrawn. It serves only as a procedural record of the **voluntary withdrawal** of the request. Practitioners should note that this order does not establish any precedent regarding the taxability of the mentioned goods.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/6-neelam_kalpesh_jain_withdrawn_order.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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