IN RE: M\/s LAURUS LABS LIMITED
GST
2018 (6) TMI 460 – AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – 2018 (13) G. S. T. L. 472 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH – AAR
Dated:- 28-3-2018
AAR\/01(GST)\/2018 – AAR\/AP\/03(GST)\/2018
GST
Sri. J.V.M Sarma (Member) And Sri. Amaresh Kumar (Member)
\nOrder
\nM\/s LAURUS LABS LIMITED, Plot No.21, JN Pharma City, Parawada Village and Mandal, Visakhapatnam District-531021, Andhra Pradesh, India(hereinafter also referred as applicant), having GSTIN: 37AABCL1170C1Z0 are engaged in manufacturing of pharmaceutical products (i.e. Bulk drugs and Intermediates).
\n2. The applicant have filed an application in Form ARA-01, dated 10.01.2018 and received by this authority on<\/p>\n
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\n3. A personal hearing was fixed on 19.02.2018, wherein Sri. LV.VN Satya Sai, O\/o Lakshmi kumaran & Sridharan (Advocates), and authorized representative of the applicant attended. In their submissions the authorized representative requested for ruling on applicability of rate of tax on supply of
\n1.
\nEFAVIRENZ
\n2.
\nEMTRICITABINE
\n3.
\nSUNTINIB MALATE
\n4.
\nRALTEGRAVIR POTASSIUM
\n5.
\nLATANOPROST
\nIn support of his contention he relied on the notification no. 01\/2017( CGST-Rate), dated 28th June 2017, and also various judicial pronouncings. Further the representative argued that, when a product is falling under two entries, the assesse is entitled to avail the benefit of that entry which is beneficia<\/p>\n
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\nChapter Heading\/ Subheading\/Tariff item
\nDescription of Goods
\n(1)
\n(2)
\n(3)
\n180.
\n30 or any chapter
\nDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this schedule
\nList-1 appended to Schedule I under Notification No. 1\/2017-CTR is as follows:
\n“List 1 (See Sl.No. 180 of the Schedule I)
\n(72) Efavirenz
\n(73) Emtricitabine
\n(99) Suntinib Malate
\n(116) Raltegravir Potassium
\n(26) Latanoprost”
\nSchedule III – 18%
\nSl. No.
\nChapter Heading\/ Subheading\/Tariff item
\nDescription of Goods
\n(1)
\n(2)
\n(3)
\n40
\n29
\nAll organic chemicals other than giberellic acid
\n4.2. As seen from above, the products manufactured by the applicant, even though are bulk drug gets squarely covered under <\/p>\n
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