2025-VIL-208-AAR
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SGST Advance Ruling Authority

GST – West Bengal AAR - Taxability of Homeopathic Medicaments – Applicant manufacturer of Medicaments consisting of single constituents and two or more constituents, manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia – Applicable HSN code and tax rate of medicaments consisting of single constituents and manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 or Homoeopathic Pharmacopoeia of India or USA or UK or Germany – HELD – The medicaments manufactured by the applicant that consist of a single constituent and are manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such pharmacopoeia, will be covered by Tariff item no. 30049014 and accordingly it will come under entry no. 234 of Schedule I of Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017, as amended up to date and the rate of applicable 5% GST – Ordered accordingly - Applicable HSN code and tax rate of medicaments manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 or Homoeopathic Pharmacopoeia of India or USA or UK or Germany having two or more constituents – HELD - The medicaments manufactured by the applicant that consist of two or more constituents mixed together for therapeutic or prophylactic uses and are not put up in measured doses or in forms or packing for retail sale will be covered by Tariff item no. 30039014 and accordingly it will come under entry no. 233 of Schedule I of Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017, as amended up to date. If the same medicaments are put up in measured doses (including those in the form of transdermal administration systems) or in forms or packing for retail sale, they will be covered by Tariff item no. 30049014 and accordingly it will come under entry no. 234 of Schedule I of Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017, as amended up to date. In both the cases, the rate of applicable GST is 5%.
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