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Products containing prebiotic & probiotic supplements, oral rehydration formulae and tonic are taxable @ 18% GST

August 6, 2019[2019] 108 taxmann.com 85 (AAAR-WEST BENGAL)
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GST : Where appellant is manufacturer of pharmaceuticals, active pharmaceutical ingredients (APIs), medicaments, etc., products in question like Folcovit capsule, Lecolite Z sachet are not eligible for drug license under Drugs and Cosmetics Act, 1940 as these are mainly prebiotic and probiotic supplements, oral rehydration formulae and tonic and, therefore, same are rightly are classified under Heading No. 2106, and taxable @ 18 per cent GST

Case Review:

Eskag Pharma (P.) Ltd., In re [2019] 103 taxmann.com 434 (AAR - West Bengal) affirmed.

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