18% GST applicable on Dry Citrate Powder as It Is Chemical, Not Dialysis Apparatus: AAR Gujarat

In re Soxa Formulations and Research Pvt. Ltd. (GST AAR Gujarat) M/s. Soxa Formulations and Research Pvt. Ltd., Gujarat, sought an advance ruling on classification and applicable GST rates for two products—“Dry Citrate Powder” and “Bicarbonate Bag.” The applicant manufactures Dry Citrate Powder intended for medical use for patients undergoing haemodialysis and had been classifying it under HSN 90189031 as a medical device attracting 12% GST. However, during customs assessment, it was suggested that the product should instead be classified under Chapter 29 as an organic chemical under...