Classification of goods— Product, Nicotine Polacriliex Lozenge, is classifiable under the heading 38.24 and accordingly covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and attracts GST at the rate of 18% (9% CGST, 9% SGST) — Strides Emerging Markets Limited.[2019] 15 TAXLOK.COM 035 (AAR-KARNATAKA)