GST classification turns on mosquito repellent character, with odour-based deterrence falling under Chapter 38, not medicament treatment.

For GST classification, a mosquito-repellent product that acts by deterring mosquitoes through odour, rather than by providing therapeutic or prophylactic treatment, falls under Chapter 38 and not Chapter 30. The tariff scheme, chapter notes and the explanatory note to Chapter 38 were applied to distinguish pest repellents from medicaments. The Authority held that products intended to repel insects and other pests, including mosquito repellents, are covered by Chapter 38 unless they possess the character of a medicament. Odomos was therefore classified as HSN 38089191 under Chapter 38.

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Issues: Whether the product Odomos is classifiable as a medicament under Chapter 30 or as a pest repellent under Chapter 38 of the Customs Tariff Act, 1975 for GST rate purposes.

Analysis: The product was examined in light of the tariff scheme adopted for GST classification, the relevant chapter notes, and the explanatory note to Chapter 38. The Authority held that Chapter 38 covers products intended to destroy or repel insects and other pests, including mosquito repellents, except those having the character of medicaments under Chapter 30. It found that Odomos acts by deterring mosquitoes rather than by preventing disease as a medicament and that the reliance placed on medicament-based precedents did not govern the GST classification under the tariff notes. The product's mode of action by odour and its use as a mosquito repellent brought it within Chapter 38.08.

Conclusion: Odomos is not classifiable as a medicament under Chapter 30 and is classifiable under HSN 38089191 under Chapter 38, in favour of Revenue.

Ratio Decidendi: For GST classification, a product intended to repel mosquitoes, and not to function as a medicament having therapeutic or prophylactic character, falls under Chapter 38 rather than Chapter 30.

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