https://www.taxtmi.com/caselaws?id=417643 The AAR Uttarakhand ruled that dry powder containing protein powder with vitamins and minerals manufactured under the name Protowits should be classified under HSN 2106 as a food supplement with 18% GST rate, not under HSN 3004 50 as claimed by the applicant. The Authority found that despite the applicant holding a drug manufacturing license, the product did not qualify for classification as a medicinal preparation since protein substances are not covered under HSN 3004 50, which specifically covers haematinic preparations, mineral supplements, and vitamin preparations only. en-us Thu, 02 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417643 The AAR Uttarakhand ruled that dry powder containing protein powder with vitamins and minerals manufactured under the name Protowits should be classified under HSN 2106 as a food supplement with 18% GST rate, not under HSN 3004 50 as claimed by the applicant. The Authority found that despite the applicant holding a drug manufacturing license, the product did not qualify for classification as a medicinal preparation since protein substances are not covered under HSN 3004 50, which specifically covers haematinic preparations, mineral supplements, and vitamin preparations only. Case-Laws GST Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417643