https://www.taxtmi.com/caselaws?id=799620 Turmeric Extract / Curcuma Elixir marketed as a dietary supplement for wellness, immune support and nutrition, without a specific therapeutic claim, falls under Heading 2106 as a food preparation rather than Chapter 30 medicaments or Chapter 33 products. Classification follows common parlance, essential character and primary use; its water-based composition and absence of separated essential oil or cosmetic, perfumery or flavouring use support this treatment. The applicable GST rate was 18% before 22 September 2025 and 5% thereafter. MRP does not affect classification or GST rate under Heading 2106 because no express value-based rate condition applies. en-us Fri, 07 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799620 Turmeric Extract / Curcuma Elixir marketed as a dietary supplement for wellness, immune support and nutrition, without a specific therapeutic claim, falls under Heading 2106 as a food preparation rather than Chapter 30 medicaments or Chapter 33 products. Classification follows common parlance, essential character and primary use; its water-based composition and absence of separated essential oil or cosmetic, perfumery or flavouring use support this treatment. The applicable GST rate was 18% before 22 September 2025 and 5% thereafter. MRP does not affect classification or GST rate under Heading 2106 because no express value-based rate condition applies. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799620