https://www.taxtmi.com/caselaws?id=395189 The Authority found the application admissible under Section 97(2)(b) of the CGST Act 2017. Despite the applicant's arguments, the sale of Micafungin sodium by the DTA unit was ruled not eligible for the concessional GST rate of 5%. The product, sold as a bulk drug, was deemed not to meet the criteria for classification as "Micafungin Sodium for injection" as per the notification, resulting in the denial of the reduced GST rate. en-us Mon, 04 May 2020 00:00:00 +0530 Wed, 16 Jun 2021 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395189 The Authority found the application admissible under Section 97(2)(b) of the CGST Act 2017. Despite the applicant's arguments, the sale of Micafungin sodium by the DTA unit was ruled not eligible for the concessional GST rate of 5%. The product, sold as a bulk drug, was deemed not to meet the criteria for classification as "Micafungin Sodium for injection" as per the notification, resulting in the denial of the reduced GST rate. Case-Laws GST Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395189