Seeks to provide the concessional rate of Puducherry Goods and Services Tax Act, 2017 on Covid-19 relief supplies, up to and inclusive of 30th September 2021 - G.O. Ms. No. 5/2021-Puducherry GST (Rate) - Puducherry SGST
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Concessional GST rates for Covid 19 relief supplies provide reduced state tax on specified medical goods and devices. Exempts state tax under the Puducherry GST Act on specified Covid 19 relief goods to the extent it exceeds the listed rates for each tariff heading, listing medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, respiratory and oxygenation equipment, ventilators and related accessories, pulse oximeters, temperature check equipment and ambulances, with reduced or nil rates assigned per entry and the measure taken under section 11(1) on council recommendation in the public interest.
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 GST rates for Covid 19 relief supplies provide reduced state tax on specified medical goods and devices.
Exempts state tax under the Puducherry GST Act on specified Covid 19 relief goods to the extent it exceeds the listed rates for each tariff heading, listing medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, respiratory and oxygenation equipment, ventilators and related accessories, pulse oximeters, temperature check equipment and ambulances, with reduced or nil rates assigned per entry and the measure taken under section 11(1) on council recommendation in the public interest.
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