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AAR: Pharmaceutical Reference Standards is Not Diagnostic Reagent, Attracts 18% IGST - (22 Jan 2020)

GOODS AND SERVICES TAX

Authority on Advance Ruling, Karnataka has ruled that the Pharmaceutical Reference Standards (PRS) is not a diagnostic reagent and is not covered under Entry No. 80 of Schedule II of Integrated Goods and Services Tax Act, 2017 (IGST Act). The Authority clarified that PRS is covered under Entry no. 453 of Schedule III of IGST Act, attracting IGST at 18%.

Tags : AUTHORITY FOR ADVANCE RULING   PHARMACEUTICAL REFERENCE STANDARDS  

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