In re Intas Pharmaceuticals Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings, Mumbai considered an application filed by Intas Pharmaceuticals Limited seeking an advance ruling on the applicable IGST rate for imports of bulk drugs/Active Pharmaceutical Ingredients (APIs). The application was received on 21.04.2026 under Section 28H(1) of the Customs Act, 1962. The applicant sought a ruling on whether IGST was leviable at 5% under Sl. No. 226 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) dated 17.09.2025 and, if not, what rate applied to bulk drugs falling under Chapters 28 or 29 of the Customs Tariff.
Material Facts
Intas Pharmaceuticals Limited is a pharmaceutical company engaged in manufacturing and supplying pharmaceutical products. It imports bulk drugs, which are Active Pharmaceutical Ingredients used principally in manufacturing pharmaceutical formulations and, in certain cases, for testing, examination, analysis, clinical research, clinical trials, bioavailability studies and bioequivalence studies. The imported bulk drugs are generally classified under Chapters 28 or 29 of the Customs Tariff.
The applicant had been importing the relevant bulk drugs under a Form 10 licence and had been paying IGST at 18%. It contended that the correct rate was 5%. It also proposed future imports for clinical testing and related purposes under Form 11 and Form CT-17 licences.
