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TMI Blog2018 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... da 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). 2. The applicant have filed an application in Form ARA-01, dated 10.01.2018 and received by this authority on 11.01.2018, for seeking advance ruling on determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1. EFAVIRENZ 2. EMTRICITABINE 3. SUNTINIB MALATE 4. RALTEGRAVIR POTASSIUM 5. LATANOPROST In support of his contention he relied on the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two entries relevant for the impugned goods are reproduced here under for the sake of clarity: Schedule I - 5% List-1 appended to Schedule I under Notification No. 1/2017-CTR is as follows: Sl. No. Chapter Heading/ Subheading/Tariff item Description of Goods (1) (2) (3) 180. 30 or any chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cific entries, the rate of tax applicable, is the rate specified against specific entry only. Accordingly we pass the following ruling: RULING 5. The applicant is eligible to claim the benefit of lower rate of GST i.e., 5% under SI. No. 180 of Schedule-I of the rate schedule under Notification No. 01/2017-Central Tax(Rate) dated 28.06.2017 read with the corrigendum dated 30.06.2017 on supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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