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of Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - Sub-heading nos. 3004 50 10 and 3004 50 20 cover “Haematinic and Erythropoietin preparations” and “Preparations of minerals and their supplements” respectively and sub-heading nos. 3004 50 31 to 3004 50 90 cover only “Preparations of vitamins” as described under these sub-headings. There is no mention of any substance which contains protein in any form. However, protein concentrates and textured protein substances are covered under chapter heading no. 2106. - Thus, the product “Dry Powder Containing Protein Powder with Vitamins & Minerals” being manufactured by the applicant under the name 'Protowits' is a Food supplement which is fit to be classified under HSN code 2106 with 18% GST rate. - AAR
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