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Nicotine Polacriliex Lozenge Taxed at 18% GST; Not Classified as Medicament Under Chapter Heading 38.24.

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....Classification of goods - rate of tax - Nicotine Polacriliex Lozenge - For a drug to be a medicament, it is essential that there should be a treatment of the illness or disease - it is more aptly classifiable under Chapter Heading 38.24 - Liable to GST @18%....

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