https://www.taxtmi.com/caselaws?id=796990 Bulk drugs and active pharmaceutical ingredients qualifying as drugs under the Drugs and Cosmetics Act, 1940 and the Drugs (Price Control) Order, 2013 fall within the description-based IGST rate entry for drugs and medicines, regardless of classification under Chapters 28 or 29. Import for manufacture, testing, clinical trials, bioavailability or bioequivalence studies does not change their character as drugs. The phrase "any Chapter" extends the entry to APIs classified outside Chapter 30, and the specific drugs entry prevails over general chapter-based entries for inorganic and organic chemicals. IGST applies at 5%, unless the goods fall within the specified nil-rated entry. en-us Mon, 10 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796990 Bulk drugs and active pharmaceutical ingredients qualifying as drugs under the Drugs and Cosmetics Act, 1940 and the Drugs (Price Control) Order, 2013 fall within the description-based IGST rate entry for drugs and medicines, regardless of classification under Chapters 28 or 29. Import for manufacture, testing, clinical trials, bioavailability or bioequivalence studies does not change their character as drugs. The phrase "any Chapter" extends the entry to APIs classified outside Chapter 30, and the specific drugs entry prevails over general chapter-based entries for inorganic and organic chemicals. IGST applies at 5%, unless the goods fall within the specified nil-rated entry. Case-Laws Customs Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796990