Case Law Details
In re Imperial Life Sciences Pvt. Ltd (GST AAAR Haryana)
In view of the discussions and findings and the CBIC’s Circular No. 163/19/2021-GST dated 6th October 2021, issued under F.No. 190354/ 206/2021-TRU, AAAR hold that concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of Schedule II of notification No.1/2017-Integrated Tax (Rate) dated 28.6.2017, including to Laboratory Reagents being imported and supplied by the Appellant.
Read AAR Order : GST on Laboratory Reagents
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, HARYANA
The present appeal has been filed under Section 100 (1) of Central Goods and Service Tax Act, 2017 /Haryana Goods and Service Tax Act, 2017 (hereinafter referred to as CGST Act / HGST Act, respectively) by M/s Imperial Life Sciences Pvt. Ltd against the Advance Ruling No. HAR/HAAR/R/2019-20/15 issued vide Memo No. 1055/AAR dated 28.08.2020.
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