TaxTMI 
TaxTMI 
2022 (1) TMI 1108
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....ith the GSTIN having Registration No. 05AAACW3417C1Z and seeking advance ruling on the following question: 1) Classification and Rate of Applicable GST on product manufactured by the applicant i.e. "Dry Powders containing Protein Powder with Vitamins & Minerals". 2. At the outset, we would like to state that the provisions of both the CGST Act and the SGST 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 provisions under the SGST Act. 3. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 4. As per the said subsection (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of:- (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of th....
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.... submitted. 6) It is pertinent to mention here that the product approval has been granted in terms of Entry Serial No. 138 of the FDC (Fixed Dose Combination) List dated 12.07.2018 under Category C of the Drugs & Cosmetics Act. A copy of the same has also been submitted. 7) Since the product contains Protein Powder as well as Vitamins and Minerals, therefore to seek clarity as to whether this product is eligible to be classified under HSN 3004 or not, present application is being filed by the applicant before the Honourable Authority for Advance Ruling, Uttarakhand. 7. The applicant has further submitted that the product in question shall be manufactured by them in terms of Licence to manufacture for sale or distribution of drugs specified in Schedule C and C (1) at the premises situated at 40/1, Mohabewala Industrial Area, Dehradun and the same has been issued in Form 28 by the Drug Controller and Licencing Authority (Mfg), Uttarakhand. That since the product has "Prophylactic" use therefore, the said product merits classification under HSN 3004 and is eligible to be supplied on payment of GST Reliance is further placed on Order passed by the Honorable Himacha....
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....ions of Vitamins, Minerals and their supplements, etc. have been classified as a medicament. That if the intention of legislature was to keep all the items containing vitamins/ minerals in the category of Food Supplements under HSN 2106, there was no need to insert HSN 3004 50 in Customs Tariff Act. That since there is a specific entry in HSN 3004 50, therefore the products which are having minerals, vitamins and their supplements in Fixed Dose Combinations, which are duly approved by the Drug Authorities shall merit classification in HSN 3004 50 and not in 2106. 4) If our product in question is analysed, it is amply clear that our product, apart from protein, contains minerals and vitamins in Fixed Dose Combination, which is duly approved by the Drug Controlling & Licencing Authority of Uttarakhand. Therefore, the said product merits classification under HSN 3004 50. 5) It is pertinent to mention that apart from Newtramax Healthcare, there are other players also in the market, who are manufacturing and supplying identical product under authority from Drug Department in Fixed Dose Combination and are discharging the burden of GST @12% under HSN 300450. That, just to substanti....
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....tioned products are generally prescribed for prophylactic as well as therapeutic purposes.- • Calcium supplement Calcimax D contains minerals and vitamin D3 in fixed combination (Calcium carbonate IP eqvt. to elemental calcium 500mg, Magnesium Hydroxide IP eqvt. to elemental magnesium 75mg. Zinc sulphate Monohydrate I.P eqvt. to elemental Zinc 4mg, Vitamin D3 IP 1000 l.U) as attached along with annexure-1 and is used to prevent or treat low blood calcium levels. It is used to treat conditions as Osteoporosis, Osteomalacia/Rickets, Hypoparathyroidism, and Latent Tentany and is required for the' proper growth and maintenance of bones. Its guidelines for use also mention "Recommended dose is as advised by your doctor". In the GST invoice no. C046-21- 01621697 dated 08-07-2021 attached as Annexure 1, the product is being charged with 18/ GST • Threptin Micromix Powder which is a combination of protein, Vitamins and carbohydrate (Composition attached along with annexure-2) is used for the treatment, control, prevention & improvement of the following condition and symptoms:- Hyperthyroidism, Alopecia, Growth and development in children, Skeletal development,....
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....pproval has been granted in terms of Entry Serial No. 138 of the FDC (Fixed Dose Combination) List dated 12.07.2018 under Category C of the Drugs & Cosmetics Act. On going through the said FDC list, we find that SI. No. 138 of the said list does not cover the product which contains all the ingredients viz Protein Hydrolysate 20% - 5g, Calcium - 225mg, Phophorus - 174mg, Pyridoxine Hydrochloride IP - 0.5 mg, Cyanocobalamin IP 1 mcg, Vitamin D3 IP - IOOIU, Niacinamide IP - 15mg, Folic Acid IP - 0.3mg, Zinc as Zinc Sulphate Heptahydrate IP - 5mg, Iron as Ferric Ammonium Citrate IP 7.5 mg, Manganese Sulphate USP - 1.5 mcg, Magnesium Oxide IP - 4mg, Cupric Sulphate USP - 2.5mg, Chromium as Chromium Chloride USP 25mcg, Selenium Dioxide Monohydrate USP - 20mcg, Potassium Chloride IP - 5mg, Sodium Chloride IP - 33mg, Iodine as Potassium Iodide IP -100mcg, Excipients - q.s. per 30 gm powder. Serial No. 138 of the FDC List covers only the product which contains Protein Hydrolysate 20% - 5g, Calcium 225mg, Phophorus - 174mg, Pyridoxine Hydrochloride IP - 0.5 mg, Cyanocobalamin IP 1 mcg, Vitamin D3 IP - IOOIU, Niacinamide IP - 15mg, Folic Acid IP - 0.3mg, Zinc - 5mg, Iron - 7.5 mg per 30 gm po....