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    <title>Circular to clarify the procedure in respect of return of time expired drugs or medicines</title>
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    <description>Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.</description>
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      <description>Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.</description>
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