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GST - Highlights / Catch Notes

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Classification of goods - F-18 Products - F-18 products are ...

Case Laws     GST

December 30, 2023

Classification of goods - F-18 Products - F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although they are used as a pharmaceutical product for the diagnosis and detection of various diseases, 18F FDG and other 18F radiopharmaceutical products are compounds of the radioisotope 18F. - The HSN classification and rate of tax applicable on the product under consideration is 2844 @ 18% - AAR

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