GST on Pharmaceutical Reference Standards (Prepared Laboratory Reagents)

In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka) Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, 2017 attracting a levy of Integrated Tax at the rate of 12%. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA M/s Kaustubha Scientific Research Laboratory Private Ltd., (herein after referred to as ‘th...