Obesity is not a disease – Orlistat pellet cannot be classified as medicaments

In re Smt. Rama Devi Guttikonda (GST AAR Telangana) AAR held that Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease. Therefore The pharmaceutical Pellets and Granules except Orlistat pellet manufactured by the applicant can be classified as medicaments under Sl. No.62 of Schedule II of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and subject to GST at the rate of 12% as discussed above. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TEANGANA 1. Applicant Smt. Rama Devi Guttikonda and trade name M/s. Spansules Form...