https://www.taxtmi.com/caselaws?id=377386 Products described and labelled as dietary or health supplements were not classifiable as medicaments under Heading 3004 because classification depends on common parlance, consumer perception and whether the goods are primarily intended for therapeutic or prophylactic use. The labels stated that they were not meant to diagnose, treat, cure or prevent disease, and the materials did not establish medicinal character; they therefore fell outside Chapter 30. As no other specific heading applied, the goods were classified under Heading 2106 as food preparations not elsewhere specified or included and were taxable under the relevant GST Schedule III entry. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377386 Products described and labelled as dietary or health supplements were not classifiable as medicaments under Heading 3004 because classification depends on common parlance, consumer perception and whether the goods are primarily intended for therapeutic or prophylactic use. The labels stated that they were not meant to diagnose, treat, cure or prevent disease, and the materials did not establish medicinal character; they therefore fell outside Chapter 30. As no other specific heading applied, the goods were classified under Heading 2106 as food preparations not elsewhere specified or included and were taxable under the relevant GST Schedule III entry. Case-Laws GST Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377386