Shanti Prime Publication Pvt. Ltd.
Classification of Goods — Under section 98 of the Maharashtra Goods and Services Tax Act, 2017—For reasons as discussed in the body of the order, the questions, as posed by Nueclear Healthcare Limited having GSTIN 27AADCN5392G1Z9, are answered thus -
Q.1 Whether the product 'Fludeoxyglucose' or 'FDG' can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985?
A. 1 The question is answered in the negative.
Q.2 Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law?
A.2. question cannot be entertained under the provisions of section 98 of the GST
Nueclear Healthcare Limited  2 TAXLOK.COM 200 (AAR-Maharashtra)