9911796707
TMI Blog2022 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... one product by name Orlistat, the use is given as weight loss and not treatment of any disease. Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease - therefore except the product Orlistat which does not fit into the above definition, others fall under medicaments used in therapeutic or prophylactic applications. The commodities dealt by the applicant except Orlistat qualify to fall under Serial No. 62 of the 2nd Schedule to the Notification No. 01/2017 dated:28.06.2017 and therefore are liable to be taxed at the rate of 12%. - A.R.Com/15/2020 TSAAR Order No.09/2022 - - - Dated:- 23-2-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical pellets and granules for treatment of various ailments. They have submitted that these pellets and granules are at a pre stage and ready to be filled into capsules are compressed into tablets. That these are not in measured doses which can be sold in retail markets. That they are paying 18% tax on these goods under CGST SGST and that they are of the opinion that they have to pay 12%. Hence the application. 5. Questions raised: Whether the pharmaceutical Pellets and Granules manufactured by the applicant can be classified as Medicaments under Sl.No.62 of Schedule II of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and subject to GST at the rate of 12%. 6. Personal Hearing: The Authorized representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.No Chapter / Heading / Sub-heading / Tariff item Description 62 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments. The conditions which have to be satisfied by a product to fall under this head are: i. It shall be a medicament falling under customs tariff head 30.02, 30.05 or 30.06. ii. Such medicament should consist of two or more c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition, others fall under medicaments used in therapeutic or prophylactic applications. Further as seen from the submissions made by the applicant, these products are made up of two or more constituents i.e., one active ingredient and one or more excipient. Further as seen from the submissions made by the applicant, these are not put up in measured doses or in forms or packages for retail sale. Therefore the commodities dealt by the applicant except Orlistat qualify to fall under Serial No. 62 of the 2nd Schedule to the Notification No. 01/2017 dated:28.06.2017 and therefore are liable to be taxed at the rate of 12%. 8. The ruling is given as below: In view of the above discussion, the questions raised by the applicant ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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