Case LawAdvance Ruling No. GUJ/GAAR/R/2026/07
Soxa Formulations and Research Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- February 23, 2026
- Type:
- Advance Ruling
- Members:
- Sushma Vora, Vishal Malani
Subject
Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST
Classification
Summary
The Authority for Advance Ruling dismissed the applicant's contention, ruling that 'Dry Citrate Powder' and 'Bicarbonate Bag' are not medical devices but chemicals. Consequently, 'Dry Citrate Powder' is classifiable under HSN 29181590 and 'Bicarbonat…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Soxa Formulations and Research P Ltd., Survey No. 278, Hamirgadh, N. II. No. 8, Ahmedabad Udaipur Highway, Himatnagar, Gujarat [for short—applicant’] is registered under GST and their GSTIN is 24AAVCS8150M1ZL. 2. The applicant is engaged in the manufacture of a product named `Dry Citrate Powder’, which is intended for medic…