{"id":5014,"date":"2025-07-23T16:27:39","date_gmt":"2025-07-23T10:57:39","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5014"},"modified":"2025-07-23T16:27:39","modified_gmt":"2025-07-23T10:57:39","slug":"no-itc-on-igst-paid-for-free-sample-drugs-used-in-clinical-trials-aar","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-itc-on-igst-paid-for-free-sample-drugs-used-in-clinical-trials-aar","title":{"rendered":"No ITC on IGST Paid for Free Sample Drugs Used in Clinical Trials | AAR"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000401300\/no-itc-available-on-igst-paid-for-import-of-sample-drugs-used-in-clinical-trials-and-supplied-free-of-cost-aar\">In re: PPD Pharmaceutical Development India Pvt. Ltd. (2025) 32 Centax 253 (A.A.R.-GST-Mah.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Shri D.P. Gojamgunde<\/strong> &amp; <strong>Ms Priya Jadhav<\/strong>, Members<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The applicant, a clinical research organisation, sought an advance ruling on the eligibility of input tax credit (ITC) of IGST paid on import of sample drugs intended for clinical trials in India. The applicant submitted that such sample drugs were imported and subsequently supplied free of cost to hospitals and clinics participating in the trials. The applicant contended that the IGST paid at the time of import under section 3(7) of the Customs Tariff Act, 1975 should be eligible for ITC, despite the fact that the sample drugs were supplied without consideration. The core issue raised was whether ITC could be availed on goods that are supplied free of cost for clinical trial purposes. The matter was accordingly placed before the Authority for Advance Ruling (AAR), Maharashtra.<\/p>\n<h2><em>AAR Held<\/em><\/h2>\n<p>The AAR Maharashtra held that the supply of sample drugs free of cost by the applicant to hospitals and clinics constituted supplies without consideration and attracted the restriction under section 17(5)(h) of the CGST Act, which bars ITC on goods disposed of by way of free samples or without consideration. The AAR observed that, since the drugs were supplied without any consideration, the applicant was not entitled to avail ITC of the IGST paid at the time of import under section 3(7) of the Customs Tariff Act, 1975.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Alkem Laboratories Ltd. v. CCE &amp; ST \u2014 2022-VIL-790-CESTAT-AHM-CE \u2014 Referred [Para 2.18]<\/li>\n<li>CCE v. Cadila Healthcare Ltd. \u2014 [2013] 32 taxmann.com 105 (Gujarat) \u2014 Referred [Para 2.20]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(258)%20E.L.T.%20141%20(Tri.-Bang)&amp;itemType=AP\">CCE v. Chamundi Textiles (Silk Mills) Ltd.<\/a> \u2014 2010 (258) E.L.T. 141 (Tri.-Bang) \u2014 Referred [Para 2.27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(35)%20G.S.T.L.%20424&amp;itemType=AP\">Kardex India Storage Solution (P.) Ltd., In re<\/a> \u2014 2020 (35) G.S.T.L. 424 (A.A.R. &#8211; GST &#8211; Kar.) \u2014 Referred [Para 2.16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(47)%20S.T.R.%2070%20(Tri.-Bang)&amp;itemType=AP\">Kemwell Biopharma Pvt. Ltd. v. CCE &amp; ST, LTU<\/a> \u2014 2017 (47) S.T.R. 70 (Tri.-Bang) \u2014 Referred [Para 2.27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(312)%20E.L.T.%20148%20(Tri.-Bom)&amp;itemType=AP\">Thermax Culligan Water Technologies Ltd. v. CCE<\/a> \u2014 2014 (312) E.L.T. 148 (Tri.-Bom) \u2014 Referred [Para 2.19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(20)%20G.S.T.L.%20677&amp;itemType=AP\">Umax Packaging (A unit of Uma Polymers Ltd.), In re<\/a> \u2014 2019 (20) G.S.T.L. 677 (A.A.R. &#8211; GST) \u2014 Referred [Para 2.17]<\/li>\n<\/ul>\n<h2><em>List of Circulars Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%2092%2F11%2F2019-GST&amp;itemType=AP\">Circular 92\/11\/2019-GST<\/a> dated 7th March 2019<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: In re: PPD Pharmaceutical Development India Pvt. Ltd. (2025) 32&hellip;<\/p>\n","protected":false},"author":8,"featured_media":5020,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No ITC on IGST Paid for Free Sample Drugs Used in Clinical Trials | AAR<\/title>\n<meta name=\"description\" content=\"AAR rules ITC not allowed on IGST paid for imported sample drugs supplied free for clinical trials, citing restriction under Section 17(5)(h) of CGST Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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