Advance Ruling— In the instant cae, the applicant is a manufacturer of bulk drugs and wholly owned subsidiary of Granules India Limited.  During the year 2018-19, M/s. Granules usa inc. supplied pharmaceutical tablets to M/s. Lambda Therapeutic Research Ltd. from USA on behalf of Granules India Limited. The material was shipped through one ‘World courier’ to M/s. Lambda Therapeutic Research Ltd. Ahmedabad. M/s. World courier filed bill of entry in the name of Lambda and discharged IGST. The applicant is of the opinion that the recipient of the goods M/s. Lambda Therapeutic Research Ltd is eligible to take credit of the IGST so paid and is duty bound to pass on the same to Granules India Limited who is the ultimate recipient of goods.

Question raised for advance ruling is as follows—

Whether, Lambda Therapeutic Research Ltd. Is eligible to avail ITC paid by World Courier?

the applicant seeks clarification regarding the question impacting taxable person who is not a registered taxable person in the State of Telangana. Therefore an ‘Advance Ruling’ cannot be made for a person not registered in the State of Telangana in light of this provision.

Held that— the application is rejected.