IBA Molecular Imaging (India) P. Ltd ., In re

Date: August 31, 2023

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Amit Kumar, Harilal Prajapathi
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Subject Matter

F-18 Products such as 'Fluorodeoxyglucose' would be classified under HSN '2844' attracting 18% GST

Classification

Summary

The ruling involves a manufacturer of pioneer drugs seeking an advance ruling on the classification and GST rate applicable to their products, specifically F-18 Fluorodeoxyglucose and other radioactive compounds. The applicant argued for a classifica…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT  2017 M/s IBA Molecular Imaging (India) P. Ltd., having registered office at D-131, Sector-63 Noida, Gautam Buddha Nagar, Uttar Pradesh – 201301 (hereinafter referred as “the applicant”) having GSTIN-09AABCI32…

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