Case Details: International Homoeo Research Pvt. Ltd., In re - [2026] 186 taxmann.com 900 (AAR-WEST BENGAL)
Judiciary and Counsel Details
- Jaydip Kumar Chakrabarti & Shafeeq S., Member
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Sanjay Kar, Director for the Applicant.
Facts of the Case
The applicant, manufacturer of homoeopathic medicaments prepared in accordance with homeopathy, sought an Advance Ruling regarding GST rate for single-ingredient medicaments at 5% and for combination medicaments at 12%, along with HSN classification and correctness of charging 5% on HSN 30049014 for pharmacopoeia single-ingredient medicaments and 12% on mixed-constituent medicaments. The application was found within statutory scope and not pending or decided elsewhere, and the concerned officer did not express any view on merits. A date for personal appearance was fixed, and the hearing was adjourned as the applicant intended to withdraw the application, and the applicant uploaded a submission confirming that the application would not be pursued. The matter was accordingly placed before the Authority for Advance Ruling (AAR).
AAR Held
The AAR held that the application for advance ruling is to be disposed of as withdrawn under Section 98 of the CGST Act and West Bengal GST Act. It noted that the applicant had clearly stated at the personal hearing that, in view of change of GST rates with effect from 22-09-2025, it intended to withdraw the application, and this was further confirmed through an uploaded submission stating that the application would not be pursued. The Authority further observed that since the application was not decided on merits, the questions relating to GST rate for single-ingredient medicaments at 5%, combination medicaments at 12%, and HSN classification were not adjudicated. Accordingly, the application was disposed of as withdrawn under Section 98 of the CGST Act and West Bengal GST Act.
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