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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Classification of goods - to consider "Narcotic Chewable ...

Case Laws     GST

August 20, 2019

Classification of goods - to consider "Narcotic Chewable Tablet"(NCT) as "Nicotine Polacriliex Lozenge" in their application - the instant product basically consists of nicotine which is not an edible/ food preparation, therefore, the instant product classifiable in chapter heading 38.24 - to be taxed at the rate of 18% of GST.

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