AAR-Telangana : On examination of the process of Lyophilization, it is found that goods ‘Lyophilizers’ are classifiable under Tariff heading 84198990 as per section notes to Section XVI and Chapter notes to Chapter 84 of Customs tariff. As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, goods ‘Lyophilizers’ are classifiable under heading 8419 of the GST Tariff. Thus, rate of tax applicable on supply of Lypophilizers Machinery for plant which is being cleared under chapter heading 8419 is 9 per cent CGST and 9 per cent SGST

Authority For Advance Rulings, Telangana Lyophilization Systems India (P.) Ltd., In re Srinivas, Joint Commissioner (Central Tax) And J. Laxminarayana, Addl. Commissioner (State Tax) Tsaar Order Nos. 5 & A.R.Com. No. 8 Of 2018 July  2, 2018 RULING 1. M/s. Lyophilization Systems India Private Limited, Plot No.26/27 , Aleap Industrial Estate, Opp. JNTU Road, Near…

This content is for Annual members only.
Log In Register