Nicotine Polacriliex Lozenge classifiable under heading 38.24

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka)

The instant product, Nicotine Polacriliex Lozenge, is rightly classifiable under the heading 38.24. Accordingly the product is covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and attracts GST at the rate of 18% (9% CGST, 9% SGST).

Also Read- Nicotine Polacrilex Lozenge falls under Chapter Heading 38.24: AAAR Karnataka

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

1. M/s Strides Emerging Markets Limited, (called as the ‘Applicant’ hereinafter), Strides house, Bilekanahally, Bannerghatta road, Bengaluru-560076 having GSTIN number 29AARCS5667D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act’ 2017, KGST Act’ 2017 & IGST Act’ 2017 read with Rule 104 of COST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

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