18% IGST on Nutrition/Dietary Supplements (HSN 21069099): CESTAT Ahmedabad

Bright Performance Nutrition Vs Commissioner of Customs-Mundra (CESTAT Ahmedabad) Introduction: The case of Bright Performance Nutrition versus the Commissioner of Customs-Mundra has sparked a debate over the appropriate IGST rate for nutrition/dietary supplements. Detailed Analysis: The crux of the dispute lies in the classification of Bright Performance Nutrition’s goods under the IGST Notification No. 1/2017-Integrated Tax (Rate). The appellant contends that the goods fall under Serial No. 453 and/or 23 of Schedule III, attracting an 18% IGST rate. Conversely, the Revenue argues for c...