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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 ..... ant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the N/N. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides the general entry, the commodities dealt by the applicant are covered by specific entries, the rate of tax applicable, is the rate specified against specific entry only. Ruling:- 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 I. EFAVIRENZ 2. EMTRICITABINE 3. SUNTINIB MALATE 4. RALTEGRAVIR POTASIUM 5. LATANOPROST. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative 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 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 benefici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding/Tariff item Description of Goods (1) (2) (3) 40 29 All organic chemicals other than giberellic acid 4.2 . As seen from above, the products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides the general entry, the commodities dealt by the applicant are covered by specific entries, the rate of tax applicable, is the rate specified against specific entry only. Accordingly we pass the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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