GST RATE AGAINST LIFE SHAVING DRUGS AND ANTI HIV DRUGS WHICH WAS GENERAL EXEMPTION AGAINST 69 AND 70

[nandankumar roy]

IN LIST 4 OF NOTIFICATION 12/2012 WHERE EARLIER WAS NIL DUTY NOW BECAME UNDER 5% SLAB ( HSN CODE 30) LIKE LAMIVUDINE ,ZIDOVUDINE ETC BUT COMBINATION OF ANTI HIV TREATMENT DRUGS LIKE LAMIVUDINE AND ZIDOVUDINE COMBINATION AND OTHER EARLIER WAS AGAINST GENERAL EXEMPTION OF 69 AND 70 AGST GOVT TENDER OF RITES AND NACO PROGRAME LIKE TANOFOFOVIR ,EFAVIRENZ AND COMBINATION OF

TANOFOFOVIR-600MG ,LAMIVUDINE -300MG AND EFAVIRENZ-600 MG ETC PL HELP WHAT WILL GST DUTY NOW IN CASE OF COMBIATION AND WHICH HSN CODE IT WII ATTRACT.

WITH REGARDS,

N K ROY

[Rajagopalan Ranganathan]

Sir,

Sir,

Sl. No. 63 of Schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 is as follows: -

I think the items mentioned in your query will be covered by the said Sl. No. which attracts 6% CGST.

63.

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

AI Summary

Medicaments classification for anti HIV combination drugs now attracts central GST under the notification covering packaged therapeutic products. Packaged medicaments consisting of mixed or unmixed products for therapeutic or prophylactic use, put up in measured doses or retail packings, are captured by the medicaments entry in the notification and therefore fall within the tax entry applicable to medicaments rather than the earlier general exemption entries; combination antiretroviral formulations presented as retail packaged medicaments should be classified under that medicaments entry.