Concessional rate of 5% GST is applicable only to the medicine or drugs, which are ready for administering in the human being or person, rather than for the drugs which becomes raw materials to the customers.
Last updated: 20 January 2021
Court :
Gujrat AAR
Brief :
M/s. Sterling Biotech Ltd., Jambusar State Highway, Vill : Masar, Ta Padra, Vadodara having a GSTIN : 24AABCS1946H3ZG, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act.
Citation :
ADVANCE RULING NO. GUJ/GAAR/R/54/2020
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