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        Case ID :
        GST - States

        Seeks to exempt KGST on specified medicines used in COVID-19, up to 31st December, 2021 - S. R. O. No. 721/2021 - Kerala SGST

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        GST rate adjustment reduces tax on specified covid treatment medicines and anticoagulants for a limited temporary period. Notification exempts or caps Kerala State tax on specified medicines used in COVID-19 treatment and certain anticoagulants by reference to tariff items, prescribing nil tax for some biologics and a reduced tax rate for other listed drugs, with the reduced treatment limited to the notification's stated operative period.
                          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 rate adjustment reduces tax on specified covid treatment medicines and anticoagulants for a limited temporary period.

                                Notification exempts or caps Kerala State tax on specified medicines used in COVID-19 treatment and certain anticoagulants by reference to tariff items, prescribing nil tax for some biologics and a reduced tax rate for other listed drugs, with the reduced treatment limited to the notification's stated operative period.


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