In re Eris Pharmaceuticals Pvt Ltd (GST AAR Uttar Pradesh)
Q-1 Whether ‘Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer’ is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant).
Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer is classifiable under HSN code 38089400.
Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” under Central Goods and Services Tax Act, 2017 ; Uttar Pradesh Goods and Service Tax Act, 2017?
Ans- CGST rate on “Topical Antiseptic Solution /Topical Antiseptic ” is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate) dated 28.06.2017, Similarly ,SGST rate on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is 9%.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017
1. M/s Eris Pharmaceuticals Private Limited, E-36, PANKI INDUSTRIAL AREA, SITE-3, Kanpur, Uttar Pradesh – 208022 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCE9086N1ZS. The applicant is manufacturer and wholesaler of Pharmaceuticals and Nutraceuticals.
2. The applicant has sought advance ruling on following questions-
(1) Whether ‘Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3004 90 87 (medicament) or 3808 94 00 (disinfectant).
(2) What is rate of tax payable on ‘Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” under Central Goods and Services Tax Act, 2017; Uttar Pradesh Goods and Service Tax Act, 2017 ?
3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant.
4. As per statement of facts submitted by the applicant-
(1) The applicant intends to get the said product manufactured under third party manufacturing by different vendors under drug license. The product would be supplied through pharma distribution channel i.e chemist shop or direct supplies to hospitals.
(2) The Composition of Topical Antiseptic solution/Topical Antiseptic Hand sanitiser is as Under
