https://www.taxtmi.com/highlights?id=97259 AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications. en-us Fri, 27 Feb 2026 13:27:04 +0530 Fri, 27 Feb 2026 13:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97259 AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications. Highlights GST Fri, 27 Feb 2026 13:27:04 +0530 https://www.taxtmi.com/highlights?id=97259