2024 (2) TMI 1505

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....ad 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 payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. T....

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....PL is one of the unique infrastructures in India for the manufacture of parental dosage forms. They are in the ceaseless pursuit of versatile and sophisticate product range also the M/s. SDCPL Manufactured products are exported to many of the countries. The M/s. SDCPL types of products currently manufactured on small value parental like liquid indictable (Vials) Pre-filled syringes and lyophilized products. 5. QUESTIONS RAISED: Determination and of the liability to pay tax on any goods or services or both S.No Product Name 1. Teicoplanin 2. Caspofungin M/s. SDCPL the manufacturing of the above products are taxable @ 5% by virtue of entry No. 180 (List -1 Entry No 103) 181, 181A Schedule - 1 of the Notification 01/2017 Central Tax R....