https://www.taxtmi.com/caselaws?id=402972 GST concessional treatment under Entry 180 of Schedule I applies only to goods that are themselves medicines or drugs used for diagnosis, treatment, mitigation, or prevention of disease. Applying the meaning of "medicine" and "drug" from the Drugs and Cosmetics Act, 1940 and ordinary usage, the Gujarat AAR held that alpha-ketoanalogue calcium salts and other bulk drug intermediates are raw materials or active pharmaceutical ingredients, not products capable of direct administration as medicines. They therefore do not qualify for the 5% concessional rate and, where classified under HSN 2919, attract GST at 18%. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402972 GST concessional treatment under Entry 180 of Schedule I applies only to goods that are themselves medicines or drugs used for diagnosis, treatment, mitigation, or prevention of disease. Applying the meaning of "medicine" and "drug" from the Drugs and Cosmetics Act, 1940 and ordinary usage, the Gujarat AAR held that alpha-ketoanalogue calcium salts and other bulk drug intermediates are raw materials or active pharmaceutical ingredients, not products capable of direct administration as medicines. They therefore do not qualify for the 5% concessional rate and, where classified under HSN 2919, attract GST at 18%. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402972