AAAR: 'Dietary/health supplements' taxable as ‘Other food preparations’ under GST, upholds AAR

West Bengal AAAR upholds the order of WB AAR holding that dietary/health supplements merits classification under HSN 2106 as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) and corresponding State Notification No. 1125-FT as amended; Clarifies that the products being prescribed by medical practitioner for a limited period use or sold by pharmacists are not sufficient parameters for the said products to be classified as ‘Medicaments’ under tari...