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BIOCON LIMITED (DTA)
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

RAVI PRASAD M.P
MASHHOOD UR REHMAN FAROOQI
Pet. Counsel
Harish Bindumadhavan
Res. Counsel
Na

Petitioner / Applicant

BIOCON LIMITED (DTA)

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date May 4, 2020
Order No.

KAR ADRG 31/2020

Citation

2020(5) TAXREPLY 1577
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER 98(4) OF THE KGST ACT, 2017 1. M/s Biocon Limited (DTA), (called as the ‘Applicant’ hereinafter), 20th K.M., Hosur Road, Electronic City, Bengaluru-560 100, Karnataka, having GSTIN number 29AAICM3930G1ZD, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The applicant (DTA unit) is engaged in manufacture of generic active pharmaceutical ingredients (APIs), novel biologics, biosimilar insulins and antibodies. The applicant purchases “Micafungin Sodium” from the SEZ unit of M/s. Biocon, who imports and sells the same, after processing, as bulk drug. The applicant sells the bulk drug, so purchased, to third party customers, who in turn uses for preparations of inject....

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GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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