Case Law Details
In re M/ s Chromachemie Laboratory Private Limited (GST AAR Karnataka)
The Prepared Laboratory Reagents or Pharmaceutical Reference standards (HSN 3822 00 90) which are not diagnostic reagents are not covered under Entry No.80 of Schedule II of Notification No.1/2017 – Integrated Tax (Rate) dated 28.06.2017 and is covered under entry no.453 of Schedule III of Notification No.1/2017 -Integrated Tax (Rate) dated 28.06.2017 and attracts IGST at 18%.
Read AAAR- 12% IGST payable on import of Pharmaceutical Reference Standards
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/ s Chromachemie Laboratory Private Limited, (called ‘applicant’ hereinafter), having GSTIN number 29AAFCCO285K1ZF, have filed an application anftw dvance Ruling under Section 97 of CGST Act, 2017 8r, KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
