https://www.taxtmi.com/caselaws?id=384666 The Authority for Advance Ruling (AAR) determined that Nicotine Polacriliex Lozenge (NPL) is appropriately classified under Chapter Heading 38.24 instead of Chapter Heading 3004 as argued by the pharmaceutical company. NPL, designed to aid in smoking cessation, falls under the category of "Miscellaneous chemical products." Consequently, NPL is subject to a GST rate of 18% (9% CGST and 9% SGST) as per Serial Number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. en-us Wed, 07 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384666 The Authority for Advance Ruling (AAR) determined that Nicotine Polacriliex Lozenge (NPL) is appropriately classified under Chapter Heading 38.24 instead of Chapter Heading 3004 as argued by the pharmaceutical company. NPL, designed to aid in smoking cessation, falls under the category of "Miscellaneous chemical products." Consequently, NPL is subject to a GST rate of 18% (9% CGST and 9% SGST) as per Serial Number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. Case-Laws GST Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384666