Concessional SGST on Covid 19 relief supplies limited to capped rates for listed medical goods, reducing state tax liability. Exempts the portion of State GST in excess of specified capped rates for a defined list of Covid 19 relief goods and equipment, using Customs Tariff classifications to identify eligible items; some items are nil rated, others assigned reduced SGST rates. The concession is made under statutory taxation authority on council recommendation and is time limited to the prescribed cut off date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional SGST on Covid 19 relief supplies limited to capped rates for listed medical goods, reducing state tax liability.
Exempts the portion of State GST in excess of specified capped rates for a defined list of Covid 19 relief goods and equipment, using Customs Tariff classifications to identify eligible items; some items are nil rated, others assigned reduced SGST rates. The concession is made under statutory taxation authority on council recommendation and is time limited to the prescribed cut off date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
