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2022 (1) TMI 1108 - AAR - GSTClassification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - whether the product merits classification under HSN 3004 50 or not - HELD THAT:- The product namely “Dry Powder Containing Protein Powder with Vitamins & Minerals” under the name 'Protowits' is being manufactured by the applicant after obtaining the Licence from drug controlling & Licensing Authority (Mfg.) of Uttarakhand. As per said Licence bearing no. 1/UA/SC/P-2001, aforesaid product has been licensed to be manufactured by the applicant being drugs specified in Schedule C and C(l) [excluding those specified in Schedule X] to the Drugs & Cosmetics Rules 1943. But on perusal of said Schedule C and C(1), we find that product containing protein is not mentioned in the said schedules. The applicant has further claimed that the product approval has been granted in terms of Entry Serial No. 138 of the FDC (Fixed Dose Combination) List dated 12.07.2018 under Category C of the Drugs & Cosmetics Act. On going through the said FDC list, it is found that SI. No. 138 of the said list does not cover the product which contains all the ingredients - the product namely 'Protowits' is not being manufactured as per FDC list. Sub-heading nos. 3004 50 10 and 3004 50 20 cover “Haematinic and Erythropoietin preparations” and “Preparations of minerals and their supplements” respectively and sub-heading nos. 3004 50 31 to 3004 50 90 cover only “Preparations of vitamins” as described under these sub-headings. There is no mention of any substance which contains protein in any form. However, protein concentrates and textured protein substances are covered under chapter heading no. 2106. Thus, the product “Dry Powder Containing Protein Powder with Vitamins & Minerals” being manufactured by the applicant under the name 'Protowits' is a Food supplement which is fit to be classified under HSN code 2106 with 18% GST rate.
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