TaxTMI 
TaxTMI 
2021 (12) TMI 267
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....headache. 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 4. As per statement of facts submitted by the applicant- (1) The applicant is manufacturer of ayurvedic medicine under license of Drug Licensing Authority, UP. (2) the applicable tax rate on ayurvedic medicine is 12%. 5. As per product label attached with the application, the Himsa Plus Oil is Prop. Ayur. Medicine and is a herbal cool oil for effective relief from- (a) Physical and Mental stress and strain (b) Heating sensation in brain and tension (c) Bodyache and Joint pain (d) Loss of memory (e) Sleeplessne....
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.... FINDING 8. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act'. 9. We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(a) of the C....
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....il is a ayurvedic hair oil used for various hair disease and headache. To determine the rate of tax on the products in question we need to examine the relevant competing entries concerning the product in question. The relevant entries of notification No. 01/2017-Central tax (Rate) dated 28.06.2017 are reproduced hereunder: - Schedule II- 6% S.No. Chapter / Heading / Subheading/Tariff Item Description of Goods (1) (2) (3) 62 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or informs or packings for retail sale, including Ayurvedic, Unani, Siddha, homeopathic or Bio-chemic syste....
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....r not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as beauty & cosmetic preparations of a kind sold by retail for such use. 16. The word, 'medicament' has not been defined anywhere in the Drugs and Cosmetics Act 1940, the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, the Customs Tariff Act, 1975, or rules framed there under. The term `medicament' as defined in the Oxford Dictionary is 'a substance used for medical treatment'. As per McMillan Dictionary medicament is 'a substance used for treating an illness or injury'. The American Heritage Medical Dictionary defines it as 'An agent that prompts recovery from inj....
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....consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homeopathic siddha or Bio-chemic systems medicaments, put up for retail sale. This Chapter 30 has to be read with the Chapter Note 1(e) which states that this Chapter (i.e. Ch. 30) does not cover preparations of heading 3303 to 3307, even if they have therapeutic or prophylactic properties. 18. Note 1(e) to Chapter 30 was considered by the Supreme Court in Puma Ayurvedic Herbal (P) Ltd. Case Vs Commissioner of Central Excise (2006) 196 ELT 3(SC). It was observed that "Thus preparations falling in Chapt....
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....illness or the injury of human beings. Further the label of the product Himsa Plus Oil does not contain dosage (or a mention of 'as advised by the physician') which is essentially mentioned on the label of medicaments. The said fact indicates that the said product is not a medicament. 22. We have also gone through the definition of Ayurvedic drugs as explained in Section 3 (a) of The Drugs and Cosmetics Act, 1940 which is as under:- "Ayurvedic, Siddha or Unani drug includes all medicines intended for internal or external use for or in the diagnosis, treatment, mitigation or prevention of disease or disorders in human beings or animals and manufactured exclusively in accordance with the formulae described in authoritative books of....