Classification of Goods — Products under the Drugs and Cosmetics Act, 1940, will not fall under those categories regulated by FSSAI and vice versa. These two categories, namely the products under the Drugs and Cosmetics Act,1940 and these regulated by FSSAI are mutually exclusive.  The products in question are classifiable under HSN 2106, and taxable under Sl.No. 23 Schedule III or Notification no.1/2017-C.T. (Rate) dated 28-06-2017 under the CGST Act, and Notification No.1125-FT dated 28-06-2017 under the West Bengal Goods and Services Tax Act, 2017, as amended vide Notification no. 41/2017-C.T. (Rate) dated 14-11-2017 under the CGST Act, 2017 and Notification No. 2019-FT dated 14-11-2017 under the West Bengal Goods and Services Tax Act, 2017. — Eskag Pharma Private Limited, In Re… [2019] 14 TAXLOK.COM 053 (AAAR-WB)