Case LawAdvance Ruling No. KAR ADRG 18/2019
Strides Emerging Markets Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- August 7, 2019
- Type:
- Advance Ruling
Subject
Nicotine Polacriliex Lozenge is classifiable under the heading 3824
Classification
Summary
The Chapter Notes and Explanatory Notes provide that preparation intended to assist smokers to stop smoking shall be covered by heading 21.06 or 38.24. We find that Chapter 21 deals with Miscellaneous edible preparations and heading 21.06 deals with…
Judgement
1. M/s Strides Emerging Markets Limited, (called as the ‘Applicant’ hereinafter), Strides house, Bilekanahally, Bannerghatta road, Bengaluru-560076 having GSTIN number 29AARCS5667D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act’ 2017, KGST Act’ 2017 & IGST Act’ 2017 read with Rule 104 of COST Rules 2017 & KGST Rules 2017, in form…