AAR: Protein Powder manufactured with drug license and necessary approval classifiable under HSN 3004

Himachal Pradesh AAR holds that goods i.e. protein powder with minerals and vitamins and mentioned in the drug licence issued to the applicant by the competent authority and having labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 are classifiable under HSN 3004, liable to 12% GST; Notes applicant’s contention that the other manufacturers under similar conditions i.e. with a valid drug licence and with necessary approvals from the appropriate dr...