Dry Powder Containing Protein Powder with Vitamins & Minerals classifiable under Chapter 21

In re Windlas Biotec Ltd (GST AAAR Uttarakhand) In the instant case the moot issue to be decided is whether the product ‘Dry Powders containing Protein Powder with Vitamins & Minerals’ merit classification under chapter 3004 of the GST Tariff Act, 2017 or otherwise. As regard to the applicant’s claim that product in question merit classification under Chapter 30 of the GST Tariff Act, 2017 in as much as the same has been approved by Drug Controlling & Licencing Authority, we observe that by mere fact that the product is manufactured under Drug license, the product can...