Soxa Formulations and Research Pvt. Ltd ., In re
Date: February 23, 2026
Subject Matter
Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST
Summary
The Authority for Advance Ruling dismissed the applicant's contention, ruling that 'Dry Citrate Powder' and 'Bicarbonate Bag' are not medical devices but chemicals. Consequently, 'Dry Citrate Powder' is classifiable under HSN 29181590 and 'Bicarbonat…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Soxa Formulations and Research P Ltd., Survey No. 278, Hamirgadh, N. II. No. 8, Ahmedabad Udaipur Highway, Himatnagar, Gujarat [for short—applicant’] is registered under GST and their GSTIN is 24AAVCS8150M1ZL. 2. The applicant is engaged in the manufacture of a product named `Dry Citrate Powder’, which is intended for medic…