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        Case ID :
        GST - States

        Seeks to provide concessional GST on specified Goods, upto 30 sept, 2021 - 18312-FIN-CTI-TAX-0002/2020 - Orissa SGST

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        Concessional GST on covid-related medical supplies caps state tax rates for specified goods under notified tariff entries. Notification under section 11 caps State GST on specified medical goods by tariff item: goods listed in the Table are exempt from State tax to the extent their tax exceeds the rate specified against each Table entry, with eligibility determined by the cited tariff headings and the measure operating for a time limited 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 GST on covid-related medical supplies caps state tax rates for specified goods under notified tariff entries.

                                Notification under section 11 caps State GST on specified medical goods by tariff item: goods listed in the Table are exempt from State tax to the extent their tax exceeds the rate specified against each Table entry, with eligibility determined by the cited tariff headings and the measure operating for a time limited period.


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