BIOCON LTD.

The Appellate Authority Set aside order passed by the Advance Ruling Authority vide No.KAR ADRG 31/2020 dated 4th May 2020 as follows: "The sale of Micafunign Sodium by the DTA unit of the Appellant is covered under Serial No.114 of Entry No.180 of the Rate Notification No.01/2017 IT (R) / CT (R) and therefore, is leviable to GST at the rate of 5%.