In re CPL Pharmaceuticals Private Limited (GST AAR Rajasthan)
Date: November 20, 2025
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Subject Matter
Advance Ruling Declined for Activities Already Undertaken, Not Proposed
Summary
The Authority for Advance Ruling (AAR) declined to issue a ruling on the eligibility of Input Tax Credit (ITC) for services related to the construction of foundations and structural supports for plant and machinery. The application was deemed non-mai…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN 1. M/s CPL Pharmaceuticals Private Limited (hereinafter referred to as “the Applicant”) is a private limited company, inter alia, engaged in the manufacture and supply of Active Pharmaceutical Ingredients (“APIs”), finished formulations, food supplements, biotechnology products, pharmaceutical machinery etc. 2. The Applicant is sett…