2018 (6) TMI 460

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....a 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 determin....

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....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 ....

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.... 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 Lis....