https://www.taxtmi.com/caselaws?id=797444 Veterinary active pharmaceutical ingredients with established therapeutic use, including Clopidol (VET) and Amprolium 100% (VET), fall within the inclusive statutory meaning of drugs because it covers animal medicines and substances used as drug components. The specific IGST rate entry for all drugs and medicines is description-based, applies to goods classified under Chapter 30 or other chapters, and is not limited to finished dosage forms. It therefore takes precedence over the general organic-chemical entry for such veterinary APIs. The products qualify for the concessional IGST rate, provided they are not covered by the separate nil-rate entry for specified drugs. en-us Tue, 18 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797444 Veterinary active pharmaceutical ingredients with established therapeutic use, including Clopidol (VET) and Amprolium 100% (VET), fall within the inclusive statutory meaning of drugs because it covers animal medicines and substances used as drug components. The specific IGST rate entry for all drugs and medicines is description-based, applies to goods classified under Chapter 30 or other chapters, and is not limited to finished dosage forms. It therefore takes precedence over the general organic-chemical entry for such veterinary APIs. The products qualify for the concessional IGST rate, provided they are not covered by the separate nil-rate entry for specified drugs. Case-Laws Customs Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797444