TaxTMI 
TaxTMI 
2021 (1) TMI 372
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....under chapter 29 of Schedule-III of the Not. No. 01/2017-Ct (rate) dated 28.06.2017 as well as State Notification and Integrated Tax Notification. 4. The applicant further submitted that description of four bulk drugs as stated above specifically not mentioned at Sr. No. 40 of Chapter 29 of Schedule-III of Notification No. 01/2017-CT(Rate) dated 28.06.2017. However, specific reference is made about the said four bulk drugs viz. Danuorubicin, Epirubicin, Idarubicin and Zoledronin in List 1 appended to Schedule I which are covered as drugs or medicine including their salts and esters at Sr. No. 180 of the Schedule I of the Notification No. 01/2017-CT (Rate) dated 28.06.2017. 5. The applicant has stated that relevant entries provided under Schedule I and Schedule-III of the Notification No. 01/2017-CT (Rate) dated 28.06.2017 is reproduced, as under: Schedule I- 5% Sl. No. Chapter Heading/Sub-heading/Tariff Item Description of goods 180 30 or any chapter Drugs or medicines including their salts and eaters and diagnostic test kit, specified in List I appended to this Schedule Sr. No. 18....
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....ory of Bulk Drugs as mentioned as per entry under Sr. No. 40 of Schedule III of the above notification. Moreover when the products under reference viz. Danuorubicin, Epirubicin, Idarubicin and Zoledronin Acid are falling under two chapters 29 and 30, then they should be permitted to take the benefit of charging lower rate of 5% for the supply of aforesaid four products as per entry under Sr. No. 180 of Schedule I of the Notification No. 01/2017-CT (rate) dated 28.06.2017. 11. The applicant in their support of claim that lower rate of 5% should be applicable for supply of aforesaid four products has placed reliance on Order No. AAR/AP/03(GST)/18 dated 28.03.2018 = 2018 (6) TMI 460 - AUTHORITY FOR ADVANCE RULING-ANDHRA PRADESH issued by Andhra Pradesh Authority for Advance Ruling where the products under reference were also Bulk Drugs similar to their four products under reference and Advance Ruling Authority has ruled that the products covered by specific entries the rate of tax applicable is the rate specified against the specific entry only. The Ruling given by the Authority for Advance Ruling is as under, "The applicant is eligible to claim the benefit of lower rate o....
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....s and diagnostic test kit, specified in List I appended to this Schedule 18. As per the above entry, Drugs or medicines including their salts and esters specified in List I appended to this Schedule are eligible for GST @5%. In CGST Act 2017, the terms "Medicine" or "Drugs" have not been defined. We consider the definition "Drugs" given in Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940). Section 3(b) of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940) defines a "drug" in the following terms: "(i) All medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings, or animals, including preparations applied on human body for the purpose of repelling insects like mosquitoes; Clause (i) of Section 3(b) defines a 'drug' as all medicines for internal or external use of human beings or animals and all substances "intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human being, or animals", including specified preparations. 19. In Ishwar Singh Bind....
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....ads to some absurdity or unless there is something in the context, or in the object of the statute to suggest the contrary. Where a word has a secondary meaning, the assessment is whether the natural, ordinary or popular meaning flows from the context in which the word has been employed. 21.1 The word 'medicine' is defined in Black's Law Dictionary thus: "Medicine - the science and art dealing with the prevention, cure and alleviation of diseases; in a narrower sense that part of science and art of restoring and preserving health which is the province of the physician as distinguished from the surgeon and obstetrician." 21.2 Collins Dictionary for Advanced Learners defines 'medicine' thus: "Medicine is the treatment of illness and injuries by doctors and nurses; is a substance that you drink or swallow to cure an illness." 21.3 Cambridge Dictionary defines 'medicine' as: "A drug that is used to treat illness or injury; the science dealing with the preserving of health and with preventing and treating disease or injury." The ordinary or popular understanding of the term medicine or drugs is characterized by its curative properties in general and spec....