Case Law Details
Case Name : In re Ce Chem Pharmaceuticals Pvt Ltd (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Ce Chem Pharmaceuticals Pvt Ltd (GST AAR Karnataka)
Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification.
Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808 & attract 18 % GST, in terms of entry no. 87 of Schedule III of Notification No.01/ 2017 – Central Tax (Rate) dated 28.06.2017.
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