GST classification for nicotine cessation products taxable under Schedule 3 at the standard goods rate. Products containing nicotine intended to assist tobacco cessation, including Nicotine Polacrilex gum, are classifiable under the 2404 tariff headings and attract GST at 18% as goods in Schedule 3; classification and rate clarification is reflected in para 6 of Circular No. 179/11/2022-GST and schedule numbering was adjusted by Notification No. 18/2021-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST classification for nicotine cessation products taxable under Schedule 3 at the standard goods rate.
Products containing nicotine intended to assist tobacco cessation, including Nicotine Polacrilex gum, are classifiable under the 2404 tariff headings and attract GST at 18% as goods in Schedule 3; classification and rate clarification is reflected in para 6 of Circular No. 179/11/2022-GST and schedule numbering was adjusted by Notification No. 18/2021-Integrated Tax (Rate).
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