West Pharmaceutical Packaging India Private Limited ., In re

Date: May 8, 2025

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, Suseel Kumar
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Subject Matter

Taxpayer need not obtain separate GST registration in a state based on their operations through the FTWZ alone in that state

Registration

Summary

M/s. West Pharmaceutical Packaging India Private Limited (the Applicant) is a registered entity in Telangana, engaged in trading "rubber stopper" products for pharmaceutical use, which are imported through a Free Trade Warehousing Zone (FTWZ) unit in…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  TAMILNADU M/s. West Pharmaceutical Packaging India Private Limited (hereinafter called as the “Applicant”) is registered in the state of Telangana bearing GSTIN 36AAACW8510CIZM. The applicant is engaged in the trading of “rubber stopper” products for pharmaceutical use which is imported through Free Trade Warehousing Zone unit located i…

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