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    August 27, 2026   Case Laws GST
    Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
    August 27, 2026   Case Laws GST
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
    August 27, 2026   Case Laws GST
    Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
    August 27, 2026   Case Laws GST
    Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
    August 27, 2026   Case Laws GST
    Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
    August 27, 2026   Case Laws GST
    GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
    August 27, 2026   Case Laws GST
    Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
    August 27, 2026   Case Laws GST
    GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
    August 27, 2026   Case Laws GST
    Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
    August 27, 2026   Case Laws GST
    Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
    August 27, 2026   Case Laws Income Tax
    Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce d...
    August 27, 2026   Case Laws Income Tax
    TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
    August 27, 2026   Case Laws Income Tax
    Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
    August 27, 2026   Case Laws Income Tax
    Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
    August 27, 2026   Case Laws Income Tax
    Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
    August 27, 2026   Case Laws Income Tax
    Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
    August 27, 2026   Case Laws Income Tax
    Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
    August 27, 2026   Case Laws Income Tax
    Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
    August 27, 2026   Case Laws Income Tax
    Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
    August 27, 2026   Case Laws Income Tax
    Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
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August 27, 2026   Case Laws GST
Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
August 27, 2026   Case Laws GST
Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
August 27, 2026   Case Laws GST
Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
August 27, 2026   Case Laws GST
Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
August 27, 2026   Case Laws GST
Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
August 27, 2026   Case Laws GST
GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
August 27, 2026   Case Laws GST
GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
August 27, 2026   Case Laws GST
Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
August 27, 2026   Case Laws GST
Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
August 27, 2026   Case Laws Income Tax
Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce deductions.
August 27, 2026   Case Laws Income Tax
TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
August 27, 2026   Case Laws Income Tax
Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
August 27, 2026   Case Laws Income Tax
Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
August 27, 2026   Case Laws Income Tax
Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
August 27, 2026   Case Laws Income Tax
Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are established.
August 27, 2026   Case Laws Income Tax
Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
August 27, 2026   Case Laws Income Tax
Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
August 27, 2026   Case Laws Income Tax
Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
August 27, 2026   Case Laws Income Tax
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation entries.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Customs

Bulk drugs and active pharmaceutical ingredients (APIs) may...

Specific drugs-and-medicines classification gives eligible bulk drugs and APIs concessional IGST treatment despite chemical tariff classification.

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Customs September 1, 2026 Case Laws AAR
Bulk drugs and active pharmaceutical ingredients (APIs) may qualify as "All Drugs and medicines" for concessional IGST treatment where their character, intended use and statutory compliance bring them within the inclusive definition of "drug" under the Drugs and Cosmetics Act. Classification under Customs Tariff Chapters 28 or 29 does not preclude coverage by the description-based drugs and medicines entry, which prevails over general entries for inorganic and organic chemicals. Imports for testing, clinical research, bioavailability or bioequivalence studies retain their pharmaceutical character. The concessional rate applies only if the particular bulk drug or API is not within the specified nil-rate exclusion.
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Acts Income Tax
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