GST on medicines and diagnostic test kits taxable for personal use, subject to specified nil exceptions under notification. Imposition of GST @ 5% w.e.f. 22-09-2025 on all drugs or medicines (including salts and esters) and diagnostic test kits and formulations intended for personal use, except items specified nil at S. No. 113 of Notification No. 10/2025-Integrated Tax (Rate); see Notification No. 9/2025 for related provisions.
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Provisions expressly mentioned in the judgment/order text.
GST on medicines and diagnostic test kits taxable for personal use, subject to specified nil exceptions under notification.
Imposition of GST @ 5% w.e.f. 22-09-2025 on all drugs or medicines (including salts and esters) and diagnostic test kits and formulations intended for personal use, except items specified nil at S. No. 113 of Notification No. 10/2025-Integrated Tax (Rate); see Notification No. 9/2025 for related provisions.
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