IGST @ 18% leviable on import of Nutritional Supplements

Neuvera Wellness Ventures P. Ltd. Vs C.C. Mundra (CESTAT Ahmedabad) CESTAT Ahmedabad held that Nutritional Supplements classifiable under heading 2106 9099 fall under Serial No. 453 of Schedule III of the Notification No.1/2017-IGST-Rate. Accordingly, IGST @18% is payable and not @28%. Accordingly, demand of differential custom duty unsustainable. Facts- Issue involved herein is whether Nutritional Supplements imported by the Appellant, which are preparations of substances such as Creatine, Nitrates, Glutamine and Amino Acids and which are admittedly classifiable under CTSH2106 9099, are liabl...