https://www.taxtmi.com/caselaws?id=788333 The rate entry for "all drugs and medicines" under Sl. No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) was construed broadly by reference to the Drugs and Cosmetics Act, 1940 and related drug-control rules. Bulk drugs and active pharmaceutical ingredients, including imports for manufacture of formulations, testing, clinical trials, bioavailability or bioequivalence studies, were treated as drugs because the statutory framework includes substances used as components of a drug. The specific drug entry was held to prevail over the general chemical entries in Chapters 28 and 29, so these imports attract IGST at 5%, subject to the nil-rate entry not applying. en-us Tue, 17 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 18:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788333 The rate entry for "all drugs and medicines" under Sl. No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) was construed broadly by reference to the Drugs and Cosmetics Act, 1940 and related drug-control rules. Bulk drugs and active pharmaceutical ingredients, including imports for manufacture of formulations, testing, clinical trials, bioavailability or bioequivalence studies, were treated as drugs because the statutory framework includes substances used as components of a drug. The specific drug entry was held to prevail over the general chemical entries in Chapters 28 and 29, so these imports attract IGST at 5%, subject to the nil-rate entry not applying. Case-Laws Customs Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788333