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CRUX BIOTECH INDIA PVT. LTD.
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

D. RAMESH
A. SYAM SUNDAR

Pet. Counsel

K. Venkata Reddy & Associates

Res. Counsel

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Petitioner / Applicant	CRUX BIOTECH INDIA PVT. LTD.
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Andhra Pradesh
Date	Feb 26, 2021
Order No.	13 /AP/GST/2021
Citation	2021(2) TAXREPLY 4565
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Section 98

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HSN / SAC Code 2303

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HSN / SAC Code 2309

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ORDER
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Crux Biotech Pvt Ltd. (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: M/s. Crux Biotech India Private Limited (CBIPL) is engaged in the manufacture of Extra Neutral Alcohol (ENA) with licensing capacity of 75 KLPD as permitted by the Government of Andhra Pr....