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        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.

        <h1>Concessional State GST rate on specified pandemic relief supplies limited, reducing state tax on listed medical goods.</h1> Concessional state tax is prescribed for specified COVID-19 relief supplies by tariff heading, exempting state GST to the extent it exceeds the amount shown for each listed good. The Table lists medical grade oxygen, specified drugs, testing and marker kits, devices (ventilators, oxygen concentrators, pulse oximeters, BiPAP, high flow nasal cannula), sanitizers, ambulances and related equipment with the corresponding concessional state tax rate or nil rate. The notification is effective from 14 June 2021 and remains in force up to and inclusive of 30 September 2021.

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