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2022 (9) TMI 782 - AAR - GSTClassification of goods - cosmetics and others Ayurvedic medicaments - Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff? - HELD THAT:- The products referred by the applicant are classified as medicament or cosmetic based on the following parameters: a) Whether the product has a drug license; and b) Whether the Composition of the product has medical ingredients; and c) The function or purpose indicated in the label and literature of the product. By applying the above parameters, the products which are used for care are treated as ‘Cosmetics’ and therefore taxed @9% CGST & SGST each; the products which are used for cure are treated as ‘Medicaments’ falling under Serial No. 63 of Schedule II taxable @6% CGST & SGST each.
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