Eris Pharmaceuticals Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- October 12, 2020
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Dinesh Verma
Subject
"Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser" is classifiable under HSN code 3808 9400
Summary
Question:- Whether ‘Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser” is classifiable under HSN code 3004 90 87 (medicament) or 3808 94 00 (disinfectant)? Answer:- The Topical Antiseptic Solution/Topical Antiseptic Hand…
Judgement
1. M/s Eris Pharmaceuticals Private Limited, E-36, PANKI INDUSTRIAL AREA, SITE-3, Kanpur, Uttar Pradesh – 208022 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCE9086N1ZS. The applicant is manufacturer and wholesaler of Pharmaceuticals and Nutraceuticals. 2. The applicant has sought advance ruling on following questions- (1) Whether ‘T…