Tribunal Reclassifies Imported Supplements, Reduces IGST Rate from 28% to 18%, Overturns Previous Order.

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 - Import of Nutrition/Dietary Supplements - Levy of IGST @18% or 28% on Import - The tribunal noted that the Revenue argued for the classification of the goods under Serial No. 9 of Schedule IV, which attracted an IGST rate of 28%. - After a detailed analysis, the tribunal concluded that the goods in question did not fall under Serial No. 9 of Schedule IV. Instead, they determined that the correct classification was under Serial No. 453 and/or 23 of Schedule III, which attracted an IGST rate of 18%. - Therefore, the tribunal set aside the impugned order and allowed the appeal, granting consequential relief as per law.....