Concessional GST on specified medical supplies extended with reduced rates and exemptions for pandemic relief until expiry. Concessional GST treatment is specified for a defined list of medical goods and related equipment by notification under the Rajasthan Goods and Services Tax Act, 2017, prescribing nil or reduced state-tax rates for goods identified by customs tariff headings and described in the Table, and limiting the state GST chargeable on those items to the amounts stated; the notification remains in force up to and inclusive of 30 September 2021.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST on specified medical supplies extended with reduced rates and exemptions for pandemic relief until expiry.
Concessional GST treatment is specified for a defined list of medical goods and related equipment by notification under the Rajasthan Goods and Services Tax Act, 2017, prescribing nil or reduced state-tax rates for goods identified by customs tariff headings and described in the Table, and limiting the state GST chargeable on those items to the amounts stated; the notification remains in force up to and inclusive of 30 September 2021.
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