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M/S. BAKSON DRUGS & PHARMACEUTICALS PVT. LTD.
(Authority for Advance Ruling, Himachal Pradesh)

Hon'ble Judges:

RAKESH SHARMA
ABHAY GUPTA
Pet. Counsel
Abhinav Sharma
Chetan Kumar Aggarwal
Narottam Kumar Rawat
Res. Counsel
Na

Petitioner / Applicant

M/S. BAKSON DRUGS & PHARMACEUTICALS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Himachal Pradesh

Date Nov 20, 2019
Order No.

HP-AAR-1/2019

Citation

2019(11) TAXREPLY 1081
Original Order
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ORDER

ORDER The applicant is a registered person engaged in manufacture of Homeopathic formulations at Parwanoo, Himachal Pradesh RECORDS OF PERSONAL HEARING - 2nd PROVISOS TO SECTION 98(2) OF CGST/HPGST ACT 2017 Opportunity for personal hearing was granted to the applicant on 25-09-2019 & 15.11.2019 which was attended by Sh. Abhinav Sharma, Asstt. Factory Manager, Sh. Chetan Kumar Aggarwal, C.A and Sh. Narottam Kumar Rawat C.A. on behalf of the applicant. ENA is a very important input for the applicant. It was stated by the authorized representatives in the course of hearing that some of the suppliers are charging VAT/CST on ENA used in the manufacture of homeopathic formulations being manufactured by the applicant whereas others are charging GST. It was further stated that there appears no clarity on this issue to the suppliers of ENA. The applicant is not engaged in the manufacture and supply of ENA presently. The representatives were asked to submit as to why the a....

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