Micafungin sodium not entitled for concessional rate of 5% GST

In re Biocon Limited (DTA) (GST AAR Karnataka)

The phrase “Micafungin Sodium for Injection” very clearly specifies the manner of administering Micafungin Sodium in the body. The applicant, during the personal hearing, with regard to possibility of administering Micafungin Sodium by any way other than injection, have not put anything on record but have stated that they take a certificate/ undertaking from their customers that they would use it only for injections.

In view of the foregoing the question before us to decide is whether th

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