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    <title>2019 (8) TMI 308 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>GST classification of health supplements turns on the product&#039;s statutory character and the applicable regulatory regime. Products that are in substance nutraceuticals, prebiotic or probiotic supplements, oral rehydration formulations, or similar food preparations governed by the FSSAI framework do not become medicaments merely because they are used on medical advice, sold through pharmacists, or bear therapeutic or prophylactic claims. The FSSAI regime and the Drugs and Cosmetics Act, 1940 operate in mutually exclusive fields. Accordingly, the products discussed were held to fall under HSN 2106 and not under Chapter 30 as drugs or medicaments.</description>
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      <title>2019 (8) TMI 308 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
      <link>https://www.taxtmi.com/caselaws?id=384119</link>
      <description>GST classification of health supplements turns on the product&#039;s statutory character and the applicable regulatory regime. Products that are in substance nutraceuticals, prebiotic or probiotic supplements, oral rehydration formulations, or similar food preparations governed by the FSSAI framework do not become medicaments merely because they are used on medical advice, sold through pharmacists, or bear therapeutic or prophylactic claims. The FSSAI regime and the Drugs and Cosmetics Act, 1940 operate in mutually exclusive fields. Accordingly, the products discussed were held to fall under HSN 2106 and not under Chapter 30 as drugs or medicaments.</description>
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