Eskag Pharma Pvt Ltd ., In re
Date: March 26, 2019
Subject Matter
Food supplements are not specifically covered under any HSN, therefore, classifiable under HSN 2106, being food preparations not elsewhere specified or included
Summary
Food supplements are not specifically covered under any HSN. The Section or Chapter Notes or the Explanatory Notes to the Tariff Act do not contain any specific reference to inclusion of food supplements. The products mentioned by the applicant are t…
1. Admissibility of the Application 1.1 The Applicant is stated to be a manufacturer of pharmaceuticals, APIs and other medicaments. He seeks a ruling on classification of fifteen products. Advance ruling is admissible on classification of any goods or services or both under section 97(2)(a) of the GST Act. 1.2 The Applicant declares that the issue raised in the application is not pending nor deci…