2404 91 00, 2404 92 00, 2404 99 00 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation Clarification Clarification regarding the classification and applicable GST rate on Nicotine Polacrilex gum. [ See para 6 of Circular No. 179/11/2022-GST dated 03.08.2022 ] ************* Notes: As inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, Old Sr. Nos From 26B onwards moved to Sr. no. 26D onwards