Lyophilization Systems India (P.) Ltd., In re
Date: July 2, 2018
Subject Matter
Lyophilizers-Machinery is classifiable under HSN 8419 and attracts 18% GST from 15.11.2017
Summary
The applicant sought to know t he rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery which is being cleared under chapter heading 8419. The authority ruled that As per S.No.320 to Schedule - III of the Notification No. 41/20…
1. M/s. Lyophilization Systems India Private Limited, Plot No.26/27 , Aleap Industrial Estate, Opp. JNTU Road, Near Pragathi nagar, Kukatpally , Hyderabad (GSTIN No.36AAACL8746M1ZY) has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017 and sought Advance Ruling on the following issues: ( i ) The rate of tax applicable as on 15.…