The Kerala Authority for Advance Ruling has held that ‘Turmeric Extract / Curcuma Elixir’ — a product manufactured through steam distillation of turmeric rhizomes, containing approximately 99.9% water with trace quantities of curcumin, marketed as a nutraceutical wellness supplement — is classifiable under HSN 2106 (Food preparations not elsewhere specified or included) and not as a medicament under Chapter 30 or as an essential oil/aromatic preparation under Chapter 33. The ruling by Members Jomy Jacob and Mansur M.I. in KER/15/2026 (M/s CSM Universe Pvt. Ltd., decided 07.08.2026) holds that the product was taxable at 18% under the erstwhile rate structure, and stands reduced to 5% GST under Notification No. 9/2025-CT (Rate) effective 22.09.2025 under GST 2.0.
The AAR applied the common parlance test following the Supreme Court’s principles in Puma Ayurvedic Herbal and Baidyanath Ayurved Bhawan, holding that the mere presence of ingredients possessing medicinal properties does not render a product classifiable as a medicament. The product was manufactured under an FSSAI licence categorising it as a nutraceutical under Food Category 13.6, not under a Drugs and Cosmetics Act licence. For Chapter 33, the AAR found that no essential oil was extracted during production and the product lacked the aromatic or odoriferous character required for classification as aqueous distillate. The MRP of Rs. 4,990 was held irrelevant to classification as no value-linked entry applies to HSN 2106.
- 2026-juristway.com-2598-AAR(Kerala)-GST | AAR Kerala | KER/15/2026 | 07.08.2026