In re Huvepharma Sea (Pune) Private Limited (CAAR Mumbai)
Facts and Background
M/s Huvepharma Sea (Pune) Pvt. Ltd. (IEC No. AACCH3097H) filed an application in Form CAAR-1 for advance ruling before the Secretary, Customs Authority for Advance Ruling (CAAR), Mumbai. The application, along with its enclosures, was received on 08.06.2026 under Section 28H(1) of the Customs Act, 1962.
The Applicant sought clarification on whether Integrated Goods and Services Tax (IGST) is leviable at 5% on the import of the bulk drugs Clopidol (VET) and Amprolium 100% (VET) under Serial No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) dated 17.09.2025.
The Applicant stated that it is engaged in the manufacture and supply of animal health and nutrition products, including antibiotics. The two products are described as high-purity Active Pharmaceutical Ingredients (APIs) intended exclusively for veterinary use, particularly for prevention and treatment of coccidiosis in poultry.
The Applicant submitted that Clopidol is a pyridinol derivative used as a coccidiostat, while Amprolium is used against coccidial parasites. The Applicant also referred to regulatory and pharmaceutical documentation, including import licences and registration certificates under Forms 10 and 41 under the Drugs Rules, 1945, the Indian Pharmacopoeia 2022, veterinary certifications, product packaging and recognition by CDSCO.
