Classification of goods - rate of GST - sale of Micafunign Sodium by the DTA unit of the applicant - The...

Classification of goods - rate of GST - sale of Micafunign Sodium by the DTA unit of the applicant - The Customs Notification is worded in the same manner as the GST rate Notification. We therefore disagree with the findings of the lower Authority and hold that in this case, the usage of the drug is the basis on which the concession has to be given - The ruling of AAR set aside. - Rate of GST is 5% - AAAR .....

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