Concessional GST rates for COVID 19 relief goods reduce State tax on specified medical supplies until notified deadline. The Gujarat notification exempts specified goods used for COVID 19 relief from State tax to the extent the tax exceeds the rate shown against each listed tariff heading; the Table identifies the goods by tariff descriptions and specifies the concessional or nil rates applicable to each entry, and the concession is time limited to remain in force up to the stated terminal date.
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 goods reduce State tax on specified medical supplies until notified deadline.
The Gujarat notification exempts specified goods used for COVID 19 relief from State tax to the extent the tax exceeds the rate shown against each listed tariff heading; the Table identifies the goods by tariff descriptions and specifies the concessional or nil rates applicable to each entry, and the concession is time limited to remain in force up to the stated terminal date.
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