Concessional NGST rates apply to designated Covid 19 relief supplies, reducing state tax on specified medical goods and devices. Exempts specified medical goods and devices used in Covid 19 relief from Nagaland State GST to the extent indicated, under section 11 of the Nagaland Goods and Services Tax Act, 2017, listing tariff headings and goods (including oxygen, specified medicines, testing and marker kits, sanitizers, respiratory support equipment, pulse oximeters, temperature equipment, crematorium furnaces and ambulances) with corresponding concessional state tax rates as set out in the Table, and limiting the exemption's operation up to and inclusive of 30th September 2021.
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 NGST rates apply to designated Covid 19 relief supplies, reducing state tax on specified medical goods and devices.
Exempts specified medical goods and devices used in Covid 19 relief from Nagaland State GST to the extent indicated, under section 11 of the Nagaland Goods and Services Tax Act, 2017, listing tariff headings and goods (including oxygen, specified medicines, testing and marker kits, sanitizers, respiratory support equipment, pulse oximeters, temperature equipment, crematorium furnaces and ambulances) with corresponding concessional state tax rates as set out in the Table, and limiting the exemption's operation up to and inclusive of 30th September 2021.
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