Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Bulk drugs and active pharmaceutical ingredients imported under Chapters 28 or 29 qualify as drugs because they are substances used as components of pharmaceutical products. The specific description-based IGST entry for drugs and medicines under Sl. No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) applies to goods falling under Chapter 30 or any other chapter. This specific entry prevails over the general chapter-based entries for inorganic and organic chemicals. Imports for testing or research do not alter an API's character as a drug. IGST is chargeable at 5%, unless the goods fall within the nil-rated entry for drugs or medicines listed in Annexure I.
Bulk drugs and active pharmaceutical ingredients imported under Chapters 28 or 29 qualify as drugs because they are substances used as components of pharmaceutical products. The specific description-based IGST entry for drugs and medicines under Sl. No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) applies to goods falling under Chapter 30 or any other chapter. This specific entry prevails over the general chapter-based entries for inorganic and organic chemicals. Imports for testing or research do not alter an API's character as a drug. IGST is chargeable at 5%, unless the goods fall within the nil-rated entry for drugs or medicines listed in Annexure I.
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