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of Classification of goods - pharmaceutical Pellets and Granules - Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease - therefore except the product Orlistat which does not fit into the above definition, others fall under medicaments used in therapeutic or prophylactic applications. - The pharmaceutical Pellets and Granules except Orlistat pellet manufactured by the applicant can be classified as medicaments and subject to GST at the rate of 12% - AAR
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