Homoeopathic Medicines: HSN Classification and GST Rate Clarified

Sett Dey And Co Homoeo Lab (GST AAR West Bangal)

The applicant, Sett Dey and Co. Homoeo Lab, manufactures medicaments, including those used in Ayurvedic, Unani, Siddha, Homeopathic, or Bio-chemic systems, either consisting of a single constituent or two or more constituents mixed for therapeutic or prophylactic purposes. These medicaments are prepared exclusively in accordance with formulae described in authoritative books listed in the First Schedule to the Drugs and Cosmetics Act, 1940, or in homeopathic pharmacopoeias of India, the USA, the UK, or Germany. The applicant sought a

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