Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 - 05/2021 – State Tax (Rate) - Chhattisgarh SGST
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Concessional GST rates on specified Covid relief supplies extended, with reduced or nil state tax for listed medical goods. Exempts or applies concessional state tax rates to an enumerated list of Covid relief and medical goods, assigning nil or reduced state tax amounts to each listed tariff heading or description and thereby limiting state tax leviable on those supplies to the specified rates. The relief operates retrospectively from 14 June 2021 through 30 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 GST rates on specified Covid relief supplies extended, with reduced or nil state tax for listed medical goods.
Exempts or applies concessional state tax rates to an enumerated list of Covid relief and medical goods, assigning nil or reduced state tax amounts to each listed tariff heading or description and thereby limiting state tax leviable on those supplies to the specified rates. The relief operates retrospectively from 14 June 2021 through 30 September 2021.
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