9911796707
TMI Blog2022 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... PG0523Q2ZZ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eviewing the classification in light of Notification No.1 of 2017 they are of the opinion that their supplies fall under Sl.No.62 of Schedule II of the said notification. 3. That, they are seeking clarification regarding their opinion on the lower rate of tax. 7. Discussion & Findings: The applicant has submitted that they are into manufacturing of pharmaceuticals granules from active pharmaceutical ingredients which are in the form of pellets and granules and that these are not put in measured doses which can be used in retail sale. The applicant has given a list of (15) products manufactured by them and also their constituents. As seen from the list, these are pharmaceutical products with necessarily one active ingredient and more th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd high blood sugar. However, for one product by name Orlistat, the use is given as weight loss and not treatment of any disease. In this connection, the judge made law of the Hon'ble Supreme Court of India in the case of Commissioner of Central Excise Vs Wockhardt Life Sciences Ltd 2012 (277) ELT 299 (SC) needs mention with regards to the meaning of the words "therapeutic or prophylactic", wherein it was held that these words would apply to substances used, "To prevent, to guard against it, before, in medicine, preventive protecting against disease."; "Guarding against disease, a preventive of disease; a condom; preventive treatment against disease." And; "Serving to cure or heal, Curative concerned in discovering and applying remedies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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