GST exemption on COVID 19 medicines: specified drugs exempted or subject to reduced IGST rates for a limited period. Exempts specified COVID 19 medicines from Integrated Goods and Services Tax under section 6(1) of the IGST Act on Council recommendation and public interest; the notification lists tariff entries and medicines with either nil or specified reduced IGST rates and applies to goods as classified in the First Schedule to the Customs Tariff Act, 1975 for the period 1 October 2021 through 31 December 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.
GST exemption on COVID 19 medicines: specified drugs exempted or subject to reduced IGST rates for a limited period.
Exempts specified COVID 19 medicines from Integrated Goods and Services Tax under section 6(1) of the IGST Act on Council recommendation and public interest; the notification lists tariff entries and medicines with either nil or specified reduced IGST rates and applies to goods as classified in the First Schedule to the Customs Tariff Act, 1975 for the period 1 October 2021 through 31 December 2021.
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