GST RATE AGAINST LIFE SHAVING DRUGS AND ANTI HIV DRUGS WHICH WAS GENERAL EXEMPTION AGAINST 69 AND 70

[nandankumar roy]

IN LIST 4 OF NOTIFICATION 12/2012 WHERE EARLIER WAS NIL DUTY NOW BECAME UNDER 5% SLAB ( HSN CODE 30) LIKE LAMIVUDINE ,ZIDOVUDINE ETC BUT COMBINATION OF ANTI HIV TREATMENT DRUGS LIKE LAMIVUDINE AND ZIDOVUDINE COMBINATION AND OTHER EARLIER WAS AGAINST GENERAL EXEMPTION OF 69 AND 70 AGST GOVT TENDER OF RITES AND NACO PROGRAME LIKE TANOFOFOVIR ,EFAVIRENZ AND COMBINATION OF

TANOFOFOVIR-600MG ,LAMIVUDINE -300MG AND EFAVIRENZ-600 MG ETC PL HELP WHAT WILL GST DUTY NOW IN CASE OF COMBIATION AND WHICH HSN CODE IT WII ATTRACT.

WITH REGARDS,

N K ROY

AI Summary

GST Update: Life-Saving and Anti-HIV Drugs Now Taxed at 5% Under HSN Code 30; Check Schedule II for Details. A discussion on a forum addressed the change in GST rates for life-saving and anti-HIV drugs, which were previously exempt but now fall under a 5% tax slab according to HSN Code 30. The query, initiated by a participant, sought clarification on the applicable GST duty for combinations of drugs like Lamivudine, Zidovudine, and others under government programs. The response pointed to Schedule II of Notification No. 1/2017-Central Tax, suggesting these items fall under Sl. No. 63, attracting a 6% CGST for medicaments, excluding certain headings, when sold in retail forms.