Case LawWRIT TAX No. - 1308 of 2019
Dabur India Vs Commissioner, Central Tax, Ghaziabad & Ors
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- January 17, 2020
- Type:
- Writ Petition
- Members:
- Biswanath Somadder, Ajay Bhanot
Subject
Odomos is not a medicine, it is a mosquito repellant. 18% GST applicable.
Classification
Summary
The HC upheld the ruling of Appellate Authority Advance Ruling (AAR) and held that odomos is not a medicine, it is a mosquito repellant hence 18% Goods and Services Tax (GST) applicable. The product is not normally prescribed as a medicine by medical…
Judgement
1. The petitioner has invoked the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, being aggrieved by the order dated 19.08.2019 passed by the Appellate Authority for Advance Ruling for Goods and Services Tax, Uttar Pradesh. The order assailed in the writ petition dated 19.08.2019 has been passed under Section 101 of the&n…