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        GST on drugs and diagnostic kits reclassified under reduced rate for specified formulations, with exclusions for notified nil-rated items. Imposition of GST @ 5% w.e.f. 22-09-2025 on all drugs and medicines, including salts and esters and diagnostic test kits, and on formulations manufactured from bulk drugs, except formulations specified as nil-rated at S. No. 113 of Notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025.
                          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 on drugs and diagnostic kits reclassified under reduced rate for specified formulations, with exclusions for notified nil-rated items.

                                Imposition of GST @ 5% w.e.f. 22-09-2025 on all drugs and medicines, including salts and esters and diagnostic test kits, and on formulations manufactured from bulk drugs, except formulations specified as nil-rated at S. No. 113 of Notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025.


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