Nicotine Polacriliex Lozenge classifiable under heading 38.24

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka)

The instant product, Nicotine Polacriliex Lozenge, is rightly classifiable under the heading 38.24. Accordingly the product is covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and attracts GST at the rate of 18% (9% CGST, 9% SGST).

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