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GST - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Rate of GST - sale of Micafungin sodium by the DTA unit of the ...


Micafungin Sodium Bulk Supply Ineligible for Concessional GST Rate; Only Ready-to-Inject Forms Qualify.

May 9, 2020

Case Laws     GST     AAR

Rate of GST - sale of Micafungin sodium by the DTA unit of the applicant - the product being supplied by the applicant can not be directly administered as injection. The concessional rate of GST is applicable only to the product Micafungin Sodium which is ready for administering by way of injection. In the instant case the applicant supplies bulk drug Micafungin Sodium to their customers and hence the said drug becomes raw material to the said customers.

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