Classification of goods— In the instant case, the applicant is seeking advance ruling on the following question:

1) Classification and Rate of Applicable GST on product manufactured by the applicant i.e. “Dry Powders containing Protein Powder with Vitamins & Minerals”.

The product namely “Dry Powder Containing Protein Powder with Vitamins & Minerals” under the name 'Protowits' is being manufactured by the applicant after obtaining the Licence from drug controlling & Licensing Authority (Mfg.) of Uttarakhand.

Held that— “Dry Powder Containing Protein Powder with Vitamins & Minerals” being manufactured by M/s Windlass Biotech Limited, 40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand under the name 'Protowits' is a Food supplement which is fit to be classified under HSN 2106.