https://www.taxtmi.com/caselaws?id=395189 Micafungin Sodium in bulk drug form was held not to fall within the concessional GST entry for Micafungin Sodium for Injection under Serial No. 114 of Entry No. 180 of Schedule I to Notification No. 1/2017-Central Tax (Rate). The ruling turned on the distinction between a finished injectable product and a raw material supplied for further manufacture: the applicant's supply was only bulk Micafungin Sodium, not a ready-to-administer injection. The fact that downstream buyers used it to make injectable formulations did not expand the notification to cover the bulk drug. Accordingly, the 5% GST concession was unavailable. en-us Mon, 04 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395189 Micafungin Sodium in bulk drug form was held not to fall within the concessional GST entry for Micafungin Sodium for Injection under Serial No. 114 of Entry No. 180 of Schedule I to Notification No. 1/2017-Central Tax (Rate). The ruling turned on the distinction between a finished injectable product and a raw material supplied for further manufacture: the applicant's supply was only bulk Micafungin Sodium, not a ready-to-administer injection. The fact that downstream buyers used it to make injectable formulations did not expand the notification to cover the bulk drug. Accordingly, the 5% GST concession was unavailable. Case-Laws GST Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395189