Pharmaceutical Pellets and Granules Taxed at 12% GST; Obesity Not Classified as Disease, Excludes Orlistat.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - pharmaceutical Pellets and Granules - Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease - therefore except the product Orlistat which does not fit into the above definition, others fall under medicaments used in therapeutic or prophylactic applications. - The pharmaceutical Pellets and Granules except Orlistat pellet manufactured by the applicant can be classified as medicaments and subject to GST at the rate of 12% - AAR....