Chromachemie Laboratory Private Limited ., In re
Date: September 23, 2019
Subject Matter
Prepared Laboratory Reagents or Pharmaceutical Reference standards (HSN 3822 00 90) which are not diagnostic reagents attract 18% GST
Summary
Q) Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of “Prepared Laboratory Reagents / Pharmaceutical Reference Standards (PRS)&rdq…
1. M/ s Chromachemie Laboratory Private Limited, (called ‘applicant’ hereinafter), having GSTIN number 29AAFCCO285K1ZF, have filed an application anftw dvance Ruling under Section 97 of CGST Act, 2017 8r, KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The…