2018 (6) TMI 460

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....lot 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). 2. The applicant have filed an application in Form ARA-01, dated 10.01.2018 and received by this authority on 11.01.2018, fo....

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.... 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 1. EFAVIRENZ 2. EMTRICITABINE 3. SUNTINIB MALATE 4. RALTEGRAVIR POTASSIUM 5. LATANOPROS....

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....iven at the time of personal hearing and the oral submissions. The 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 ....