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IGST at 5% Applicable on Bulk Drug Imports as APIs Qualify as ‘Drugs’: CAAR Mumbai
Case Law Details
- Case Name
- In re Cipla Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Cipla Limited (CAAR Mumbai)
The applicant filed applications before the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking clarification on whether Integrated Goods and Services Tax (IGST) at 5% is applicable on the import of bulk drugs (Active Pharmaceutical Ingredients—APIs) under Sl. No. 226 of Schedule I of NOTIFICATION NO. 9/2025-INTEGRATED TAX (RATE) dated 17.09.2025.
The applicant is a pharmaceutical company engaged in manufacturing and supplying pharmaceutical products. It imports bulk drugs, which are APIs used in the manufacture of formulations and,...
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