Romano Drugs Pvt. Ltd ., In re
Date: July 30, 2021
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Arun richard
Subject Matter
Job work of pharmaceutical Drugs attracts 12% GST under SAC 9988
Summary
Q. What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy’N’ N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work…
The applicant, M/s. Romano Drugs Pvt. Ltd. has submitted that they are providing job work services on Diphenylmethoxy’N, N – diethylaminethanol HCI (Job work of pharmaceutical Drugs). 2. The applicant submitted that Section 2(68) of the CGST Act, 2017 defines job work as ‘any treatment or process undertaken by a person on goods belonging to another registered person”. The j…