Immunity Boosters "Urban Roots" and "Avinja 7" Classified for 18% GST Under Residuary Entry; Not Listed in Schedules.

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....Classification of goods - HSN Code - rate of tax - Urban Roots - Bio kavach - Immunity Booster, Avinja 7 - This is a commodity which is not specified in Schedule I, II, IV, V or VI of the Notification No. 01/2017 dt. 28.06.2017 and therefore would fall in residuary entry at Serial No. 453 of Schedule III and attract the tax at the rate of 9% CGST & 9% SGST each. - AAR....