SGST exemption on specified COVID-19 medicines introduced, with nil or reduced state tax rates and limited validity. Notification under Section 11(1) of the Haryana Goods and Services Tax Act, 2017 exempts specified COVID-19 medicines from State tax beyond the rates set in the Table: certain listed drugs are subject to a nil state tax rate while others are subject to a reduced state tax rate as specified. The exemption applies to goods identified by tariff headings and descriptions and is effective from 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.
SGST exemption on specified COVID-19 medicines introduced, with nil or reduced state tax rates and limited validity.
Notification under Section 11(1) of the Haryana Goods and Services Tax Act, 2017 exempts specified COVID-19 medicines from State tax beyond the rates set in the Table: certain listed drugs are subject to a nil state tax rate while others are subject to a reduced state tax rate as specified. The exemption applies to goods identified by tariff headings and descriptions and is effective from 1 October 2021 through 31 December 2021.
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