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IBA MOLECULAR IMAGING (INDIA) P. LTD.
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AMIT KUMAR
HARILAL PRAJAPATI
Pet. Counsel
---
Res. Counsel
Susamoy Mishra
Ravi Goyal

Petitioner / Applicant

IBA MOLECULAR IMAGING (INDIA) P. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Sep 1, 2023
Order No.

UP ADRG 32/2023

Citation

2023(9) TAXREPLY 8592
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 M/s IBA Molecular Imaging (India) P. Ltd., having registered office at D-131, Sector-63 Noida, Gautam Buddha Nagar, Uttar Pradesh - 201301 (hereinafter referred as "the applicant") having GSTIN-09AABCI3249R1ZZ, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of UPGST Act, 2017 read with Rule 104 of the UPGST Rules, 2017 in form GST ARA-01 (the application form for Advance Ruling), discharging the fee of Rs. 5,000/- each under the CGST Act and the UPGST Act. 2. The applicant is, registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Uttar Pradesh Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act and UPGST Act respectively). The applicant is engaged in the manufacture of pioneer drugs labelled as 18F-Fluorodeoxyglucose, 18F....

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