Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Classification of goods - pharmaceutical Pellets and Granules - ...

GST

March 4, 2022

Classification of goods - pharmaceutical Pellets and Granules - 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 pharmaceutical Pellets and Granules except Orlistat pellet manufactured by the applicant can be classified as medicaments and subject to GST at the rate of 12% - AAR

View Source

 


 

You may also like:

  1. Classification of imported goods - Sucrose (pharmaceutical grade) - The products enumerated in the said Explanatory Notes clearly indicates that confectionary are mostly...

  2. The Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal - AT

  3. Classification of goods - F-18 Products - F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although...

  4. Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the...

  5. Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

  6. Nature of activity - Bariatric surgery - To be classified as cosmetic surgery or plastic surgery - Bariatric surgery performed by the appellant on patients suffering...

  7. Taxability - Whether bariatric surgery which the appellant performs would be cosmetic surgery or plastic surgery so as to be taxable u/s 65(105)(zzzzk) of the Finance...

  8. Classification - Brass granules - If copper predominates by weight, the brass granules has to be treated as copper granules - AT

  9. Classification of goods under tariff heading no. 30.03 (medicament) - Moisturex - Care or cure - Having regard to the pharmaceutical constituents present in the cream...

  10. Classification of imported goods - Encoder / Multiplexer / Modulator - As the impugned goods are having the function of transmission of data and other functions and...

  11. Smuggling - Silver Granules - foreign origin goods - The meaning of bullion thus does not take away platinum, gold or silver in the form of grains/granules. Thus,...

  12. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

  13. Classification of goods - Hand Sanitizer - The product in question, no doubt is used as an alternative to soap, it can't be said to have a prophylactic use in COVID...

  14. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

  15. Denial of Cenvat credit - capital goods or inputs - Classification of goods - classification of the goods cannot be changed at the hands of the recipients of ‘inputs’...

 

Quick Updates:Latest Updates