GST on Expired pharma goods

[LAKSHMINARAYANAN TR]

Dear All

I have read in the news that government has considered return of expired pharma goods are not to be treated as supply( around end of Dec 2017). But I don't find any relevant circular or notification to this effect. Can any of you please guide me further?

Best regards

Durai

AI Summary

Return of expired medicines not treated as supply, requiring amendment to supply definition and reversal of input tax credit.
Returns of expired medicines are stated not to be a Supply, but that status requires amendment of the statutory definition of Supply; administratively, input tax credit on expired medicines must be reversed pending such amendment.