2022 (3) TMI 678

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.... AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Granules USA Inc.(Wholly owned subsidiary of Granules India Limited), 3rd Block, 2nd Floor And 5th Floor, My Home Hub, Madhapur, Hyderabad, Ranga Reddy, Telangana, 500 081 (36AAACG7369K1Z6) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read w....

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....on to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: The applicant M/s. Granules USA Inc. is a manufacturer of bulk drugs and wholly owned subsidiary of Granules India Limited. During the year 2018-19, M/s. Granules USA Inc. supplied pharmaceutical tablets to M/s. Lambda Therapeutic Research Ltd. from USA on behalf of Granules India Limited. ....

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....ted and requested to dispose their application on merits at the earliest. 7. Discussion & Findings: It is to inform that Section 96 of the CGST & SGST Acts clearly state territorial nexus of an Advance Ruling authority so that an authority for Advance Ruling shall function as such an Authority for Advance ruling for that State or Union Territory in which it is constituted under the CGST & SGST A....