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Benefit of lower rate of 5% GST Rate not applicable to bulk drug Danuorubicin, Epirubicin, Idarubicin & Zoledronin Acid
Case Law Details
- Case Name
- In re Sterling Biotech Ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Sterling Biotech Ltd. (GST AAR Gujarat)
It is an admitted fact that the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is applicable only to the medicine or drugs, which are ready for administering in the human being or person. In the instant case, the applicant supplies bulk drug to their customers and hence the said bulk drug becomes raw material to the said customers. The applicant contention is that their bulk drug i.e. Danuorubicin, Epirubicin, Idarubicin and Zoledronin Acid is covered under the...
