Description of Goods
Oxygen-function amino-compounds - amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof : other
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% for goods of this line supplied as drugs or bulk drugs (active pharmaceutical ingredients, APIs), including their salts and esters; 18% for other goods. CBIC has not yet clarified whether bulk drugs get the 5% rate; 2026 advance rulings of the Customs Authority for Advance Rulings (CAAR), Mumbai, allowed 5% on imported APIs. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 226; Schedule II, S. No. 36.