Spansules Formulations ., In re
Date: February 23, 2022
Subject Matter
Obesity Is Not A Disease. 12% GST Payable On Pharmaceutical Pellets, Granules Except Orlistat Pellet
Summary
The applicant has a manufacturing licence for manufacturing sale of pharmaceutical pellets and granules for treatment of various ailments. It has been submitted that these pellets and granules are at a pre stage and ready to be filled into capsules c…
1. Applicant Smt. Rama Devi Guttikonda and trade name M/s. Spansules Formulations, Plot No.154 A/4, SVCIE Industrial Estate, IDA Bollaram, Jinnaram MandaL, Medchal – Malkajgiri, Telangana- 502325 (36AFTPG0523Q2ZZ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of b…