Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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