2024 (2) TMI 1505

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....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 payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST....

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....director of drugs control administration Gove of Telangana State. M/s. SDCPL 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.....

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....diagnostic test kits, specified in List 1 appended to this Schedule 181. 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule or pharmacopoeia] 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia] These goods are taxable at the rate of....