Kaustubha Scientific Research Laboratory Private Ltd ., In re
Date: April 16, 2021
Subject Matter
Pharmaceutical Reference Standards (Prepared Laboratory Reagents) are classified under Tariff Item 3822 00 90 and attract 12% GST
Summary
The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No.…
M/s Kaustubha Scientific Research Laboratory Private Ltd., (herein after referred to as ‘the applicant’), #142, 3rd Floor, 5th Cross, RMV Extension, Bengaluru (Urban), Karnataka- 560080 having GSTIN number- 29AABCP0825A1ZX have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with…