Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
AAR held that the applicant's products qualify as "medicaments" under the GST Tariff when manufactured exclusively as per formulae in the specified authoritative pharmacopoeias. Medicaments consisting of two or more constituents, mixed for therapeutic or prophylactic use and not put up in measured doses or retail packing, are classifiable under HSN 30039014 and fall under Entry 233 of Schedule I to Notification No. 1/2017-CT (Rate). All other such medicaments, whether mixed or unmixed and put up in measured doses or retail packing, are classifiable under HSN 30049014 under Entry 234. In both classifications, GST rate applicable is 5%.
AAR held that the applicant's products qualify as "medicaments" under the GST Tariff when manufactured exclusively as per formulae in the specified authoritative pharmacopoeias. Medicaments consisting of two or more constituents, mixed for therapeutic or prophylactic use and not put up in measured doses or retail packing, are classifiable under HSN 30039014 and fall under Entry 233 of Schedule I to Notification No. 1/2017-CT (Rate). All other such medicaments, whether mixed or unmixed and put up in measured doses or retail packing, are classifiable under HSN 30049014 under Entry 234. In both classifications, GST rate applicable is 5%.
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