Zydus Lifesciences Ltd ., In re

Date: March 24, 2025

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Kamal Shukla, P B Meena
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Subject Matter

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'

Input Tax Credit

Summary

M/s Zydus Lifesciences Ltd. sought an advance ruling on whether it is eligible to avail Input Tax Credit (ITC) on common inputs and input services used in relation to the subscription and redemption of mutual funds. The company invests its surplus fu…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  GUJARAT M/s Zydus Lifesciences Ltd., Zydus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandinagar), Nr. Vaishnadevi Circle, SG Highway, Ahmedabad 382 481 (for short – ‘applicant’) is engaged in the manufacture, supply & distribution of various pharmaceutical products. The applicant is registered with the department and th…

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