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        GST rate on animal blood and related immunological products affirmed; guidance issued on applicability to human blood plasma. GST classifies animal blood prepared for therapeutic, prophylactic or diagnostic uses, antisera, blood fractions, modified immunological products (including biotechnological products), toxins and cultures of micro organisms (excluding yeasts) under the scheduled taxable entry; a clarification addresses applicability to human blood plasma as set out in the cited administrative circular.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate on animal blood and related immunological products affirmed; guidance issued on applicability to human blood plasma.

                                GST classifies animal blood prepared for therapeutic, prophylactic or diagnostic uses, antisera, blood fractions, modified immunological products (including biotechnological products), toxins and cultures of micro organisms (excluding yeasts) under the scheduled taxable entry; a clarification addresses applicability to human blood plasma as set out in the cited administrative circular.


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