https://www.taxtmi.com/caselaws?id=294104 For GST classification, a mosquito-repellent product that acts by deterring mosquitoes through odour, rather than by providing therapeutic or prophylactic treatment, falls under Chapter 38 and not Chapter 30. The tariff scheme, chapter notes and the explanatory note to Chapter 38 were applied to distinguish pest repellents from medicaments. The Authority held that products intended to repel insects and other pests, including mosquito repellents, are covered by Chapter 38 unless they possess the character of a medicament. Odomos was therefore classified as HSN 38089191 under Chapter 38. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294104 For GST classification, a mosquito-repellent product that acts by deterring mosquitoes through odour, rather than by providing therapeutic or prophylactic treatment, falls under Chapter 38 and not Chapter 30. The tariff scheme, chapter notes and the explanatory note to Chapter 38 were applied to distinguish pest repellents from medicaments. The Authority held that products intended to repel insects and other pests, including mosquito repellents, are covered by Chapter 38 unless they possess the character of a medicament. Odomos was therefore classified as HSN 38089191 under Chapter 38. Case-Laws GST Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294104