Case Law Details
In re Sri Dipankar Majumdar (GST AAAR West Bengal)
1. This Appeal has been filed by Eskag Pharma Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 29.04.2019 against Advance Ruling No. 46/WBAAR/2018-19 dated 26.03.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of Eskag Pharma Pvt. Ltd.
2. Eskag Phanna Pvt. Ltd located at AG-112, 8thFloor, Suite No. 804, Baishakhi, Salt Lake Sector-II, Kolkata- 700 091 holding GSTIN 19AAACE5646H1ZJ and is stated to be a manufacturer of pharmaceuticals, active pharmaceutical ingredients (APIs), medicaments, etc.
3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as “the GST Act”) on classification of 15 products manufactured by the Appellant which are as follows:
