https://www.taxtmi.com/caselaws?id=799484 Bulk drugs and active pharmaceutical ingredients imported under Chapters 28 or 29 may fall within the 5% IGST entry for all drugs and medicines where they qualify as drugs under the Drugs and Cosmetics Act, including substances intended as drug components. Their use in formulation manufacture, testing, clinical research, or bioavailability and bioequivalence studies does not change that character. The phrase covering goods under any Chapter extends the entry beyond finished formulations, and the specific drugs-and-medicines description prevails over general chemical classifications. Eligibility remains subject to the relevant nil-rate exclusion for particular goods. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799484 Bulk drugs and active pharmaceutical ingredients imported under Chapters 28 or 29 may fall within the 5% IGST entry for all drugs and medicines where they qualify as drugs under the Drugs and Cosmetics Act, including substances intended as drug components. Their use in formulation manufacture, testing, clinical research, or bioavailability and bioequivalence studies does not change that character. The phrase covering goods under any Chapter extends the entry beyond finished formulations, and the specific drugs-and-medicines description prevails over general chemical classifications. Eligibility remains subject to the relevant nil-rate exclusion for particular goods. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799484