Advance Ruling Application Withdrawn Due to GST Rate Change on Homoeopathic Medicament

In re International Homoeo Research Pvt Ltd (GST AAR West Bengal) The applicant, a manufacturer of homoeopathic medicaments, sought an advance ruling under Section 97(1) of the GST Act regarding the applicable Goods and Services Tax (GST) rates and correct HSN classification for different categories of products manufactured in accordance with recognized homoeopathic pharmacopoeias. The Authority clarified that references to the GST Act include both the CGST Act and the WBGST Act, which have parallel provisions. The applicant manufactures medicaments consisting of single ingredients strictly in...