https://www.taxtmi.com/caselaws?id=445874 The AAR Telangana ruled that immunity booster products (Urban Roots, Bio kavach, and Avinja 7) do not qualify for classification under HSN Code 30039011 as they lack curative properties required for medicinal products. The products cannot be classified under Chapter 30 and do not fall under specified schedules in GST Notification 01/2017. Consequently, they are classified under residuary entry Serial No. 453 of Schedule III, attracting 18% GST (9% CGST + 9% SGST) rather than the lower tax rate sought by the applicant. en-us Fri, 17 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445874 The AAR Telangana ruled that immunity booster products (Urban Roots, Bio kavach, and Avinja 7) do not qualify for classification under HSN Code 30039011 as they lack curative properties required for medicinal products. The products cannot be classified under Chapter 30 and do not fall under specified schedules in GST Notification 01/2017. Consequently, they are classified under residuary entry Serial No. 453 of Schedule III, attracting 18% GST (9% CGST + 9% SGST) rather than the lower tax rate sought by the applicant. Case-Laws GST Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445874