https://www.taxtmi.com/caselaws?id=799483 Bulk drugs and active pharmaceutical ingredients (APIs) classified under Chapters 28 or 29 qualify as "all drugs and medicines" under Serial No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate), including where imported for manufacture, testing, clinical trials, bioavailability, or bioequivalence studies. The term "drugs" includes substances intended as drug components, and the entry's reference to goods under Chapter 30 "or any Chapter" extends to APIs outside Chapter 30. The specific drugs-and-medicines entry prevails over general chemical entries. Such imports attract 5% IGST, unless the particular API is covered by the nil-rate exclusion under Serial No. 113 of Notification No. 10/2025-Integrated Tax (Rate). 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=799483 Bulk drugs and active pharmaceutical ingredients (APIs) classified under Chapters 28 or 29 qualify as "all drugs and medicines" under Serial No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate), including where imported for manufacture, testing, clinical trials, bioavailability, or bioequivalence studies. The term "drugs" includes substances intended as drug components, and the entry's reference to goods under Chapter 30 "or any Chapter" extends to APIs outside Chapter 30. The specific drugs-and-medicines entry prevails over general chemical entries. Such imports attract 5% IGST, unless the particular API is covered by the nil-rate exclusion under Serial No. 113 of Notification No. 10/2025-Integrated Tax (Rate). Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799483