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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Classification of goods - rate of tax - Nicotine Polacriliex ...


Nicotine Polacriliex Lozenge Taxed at 18% GST; Not Classified as Medicament Under Chapter Heading 38.24.

December 19, 2019

Case Laws     GST     AAAR

Classification of goods - rate of tax - Nicotine Polacriliex Lozenge - For a drug to be a medicament, it is essential that there should be a treatment of the illness or disease - it is more aptly classifiable under Chapter Heading 38.24 - Liable to GST @18%

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