https://www.taxtmi.com/caselaws?id=419141 The AAR ruled that pharmaceutical pellets and granules manufactured by the applicant qualify as medicaments under the GST notification and are taxable at 12% instead of 18%, except for one weight loss-related product. The Authority determined these products meet the criteria of having therapeutic or prophylactic uses while not being in measured doses for retail sale. The ruling was based on examination of the products' constituents and application of Supreme Court precedent interpreting "therapeutic or prophylactic" uses in pharmaceutical classification cases. en-us Wed, 23 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419141 The AAR ruled that pharmaceutical pellets and granules manufactured by the applicant qualify as medicaments under the GST notification and are taxable at 12% instead of 18%, except for one weight loss-related product. The Authority determined these products meet the criteria of having therapeutic or prophylactic uses while not being in measured doses for retail sale. The ruling was based on examination of the products' constituents and application of Supreme Court precedent interpreting "therapeutic or prophylactic" uses in pharmaceutical classification cases. Case-Laws GST Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419141