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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>GST exemption on specified COVID-related medicines reduces central tax rates for listed drugs for a limited period.</h1> The Central Government exempts the goods listed in the notification from so much of central tax as is in excess of the amount calculated at the rates set out in the Table accompanying the notification; the Table identifies individual pharmaceutical products and specifies the applicable central tax rate for each listed product, with certain medicines Nil rated and others assigned a reduced central tax rate for the temporary period of the notification.

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