The West Bengal Authority for Advance Ruling (AAR) has held that homeopathic medicines having a single, two or more components formulated exclusively in alignment with the Drugs and Cosmetics Act, irrespective of retail sale, attracted 5% GST. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) from the two Tariff Entries 3003...