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EPIGENERES BIOTECH PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.P. GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

EPIGENERES BIOTECH PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 27, 2025
Order No.

GST-ARA-61/21-22/2024-25/B-163

Citation

2025(3) TAXREPLY 12991
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. EPIGENERES BIOTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the provision of diagnostic services by the applicant would qualify for exemption from GST under entry no. 74 of the Notification no. 12/2017-CT(R) dated 28th June 2017 (herein after referred to as ‘Exemption Notification’) and consequently the proposed services would get classified under service accounting code 9993? 2. If Service accounting code 9981 would become relevant in case where the proposed services would not qualify for exemption under entry No. 74....

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