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.
Read AAAR Order: In re Ce-Chem Pharmaceuticals Private Limited (GST AAAR Karnataka); Order No. KAR/AAAR/06/2021; 30/06/2021
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
M/s Ce-Chem Pharmaceuticals Pvt Ltd., 9th Cross, 4th Phase, Peenya Industrial Area, Bengaluru, – 560058 (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAACI3514N1ZE, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 85 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 85 KGST Rules 2017, in FORM GST ARA-01, discharging the fee of Rs.4,800/- each under the CGST Act and the KGST Act.
2. The applicant is a private limited company manufacturing and selling different pharmaceutical formulations and proposes to manufacture Isopropyl rubbing alcohol IP and Clorhexidine Gluconate & Isopropyl Alcohol solution, as detailed below, and classify the same under Chapter Heading 3004 attracting 12 % GST
