Concessional SGST on Covid 19 relief supplies extended, specific essential medical items subject to reduced state tax rates. Temporary exemption of state GST is granted for specified Covid 19 relief goods to the extent the tax exceeds the rates stated in the notification table. The list identifies medical grade oxygen, named drugs (including Tocilizumab, Amphotericin B, Remdesivir, Heparin), Covid 19 test and inflammatory marker kits, sanitizers, respiratory support devices and accessories, oxygen concentrators, ventilators, pulse oximeters, temperature screening equipment, crematorium furnaces, ambulances and certain helmets, each with the corresponding concessional or nil rate shown. The measure is framed as a public interest exemption for the notified period.
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 extended, specific essential medical items subject to reduced state tax rates.
Temporary exemption of state GST is granted for specified Covid 19 relief goods to the extent the tax exceeds the rates stated in the notification table. The list identifies medical grade oxygen, named drugs (including Tocilizumab, Amphotericin B, Remdesivir, Heparin), Covid 19 test and inflammatory marker kits, sanitizers, respiratory support devices and accessories, oxygen concentrators, ventilators, pulse oximeters, temperature screening equipment, crematorium furnaces, ambulances and certain helmets, each with the corresponding concessional or nil rate shown. The measure is framed as a public interest exemption for the notified period.
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