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TaxReply India Pvt Ltd

SHUKLA ASHAR IMPEX PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
SANJAY SAXENA
Pet. Counsel
Rushi Ashokbhai Upadhyay
Res. Counsel
Na

Petitioner / Applicant

SHUKLA ASHAR IMPEX PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/80/2020

Citation

2020(9) TAXREPLY 3758
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ORDER

BRIEF FACTS The applicant, M/s. Shukla Ashar Impex Private Limited, 205, Nr.Vivekananda Statue, Yagnik Road, Rajkot (herein after referred to as the “applicant” for the sake of the brevity) is engaged in the manufacturing of Mosquito Repellent, named it as “AAYUDH- MOSX”, which is their brand name. They are manufacturing the above item for the purpose of use on the skin toward off mosquitoes. 2. For the purpose of manufacturing the product, they have used all the natural plant extracts. They have applied for the certification from Ayurvedic Department and the same has been granted. (Certificate from Ayurvedic Department attached herewith). Section 3(a) of Drugs & Cosmetics Act, 1940 states that ‘Ayurvedic, Siddha or Unani drugs includes all medicaments intended for internal or external use (Diagnosis) mitigation or prevention of diseases or disorder in human beings, animals and manufactured exclusively in accordance with the formulae des....

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