GST AAR Disposes Application as Withdrawn After Business Model Found Unviable

In re Zydus Wellness Products Limited (GST AAR West Bengal)

The applicant filed an application before the GST Authority for Advance Ruling, West Bengal, under Section 97(1) of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017, seeking clarification on the tax treatment of bundled supplies of Glucose Powder (HSN 1702) and Nutritional Beverage Mix (HSN 1901), both taxable at 5 percent. The products were supplied either as standalone items or as combo packs bundled with plastic sippers or shakers provided without separate consideration.

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