Tax exemption for COVID-19 medicines reduces state GST rates for specified drugs as temporary public health relief. Exemption and reduced state GST rates are applied to specified Chapter 30 pharmaceutical goods used for COVID 19 treatment under the Bihar GST Act: certain drugs are exempted (nil rate) while others are subject to reduced state tax rates as listed. The notification operates from 1 October 2021 to 31 December 2021 and implements the changes by identifying goods by tariff classification and prescribing applicable state tax rates.
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.
Tax exemption for COVID-19 medicines reduces state GST rates for specified drugs as temporary public health relief.
Exemption and reduced state GST rates are applied to specified Chapter 30 pharmaceutical goods used for COVID 19 treatment under the Bihar GST Act: certain drugs are exempted (nil rate) while others are subject to reduced state tax rates as listed. The notification operates from 1 October 2021 to 31 December 2021 and implements the changes by identifying goods by tariff classification and prescribing applicable state tax rates.
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