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TaxReply India Pvt Ltd

KAUSTUBHA SCIENTIFIC RESEARCH LABORATORY PRIVATE LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. M.P. RAVI PRASAD
SRI. MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
Dayananda
Res. Counsel
---

Petitioner / Applicant

KAUSTUBHA SCIENTIFIC RESEARCH LABORATORY PRIVATE LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Apr 16, 2021
Order No.

KAR ADRG 24/2021

Citation

2021(4) TAXREPLY 4122
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ORDER

ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017 M/s. Kaustubha Scientific Research Laboratory Private Ltd., (herein after referred to as ‘the applicant'), #142, 3rd Floor, 5th Cross, RMV Extension, Bengaluru (Urban), Karnataka- 560080 having GSTIN number- 29AABCP0825A1ZX have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a registered person under the provisions of the Central Goods and Services Tax Act, 2017 as well as the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act” and the “KGST Act/ SGST Act” respectively) engaged in the distribution of Pharmaceutical Reference Standards from Pharmacopoeias like European ....

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