GST exemption on specified COVID-19 medicines reduces state tax to prescribed lower rates for a limited period. Exemption reduces the portion of Puducherry state GST exceeding the specified rate for listed COVID 19 medicines identified by tariff headings: two drugs are exempted to nil state tax and the others are subject to a reduced capped state tax rate; the relief is statutory, time limited, and applied to the tariff classified goods by executive notification.
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 specified COVID-19 medicines reduces state tax to prescribed lower rates for a limited period.
Exemption reduces the portion of Puducherry state GST exceeding the specified rate for listed COVID 19 medicines identified by tariff headings: two drugs are exempted to nil state tax and the others are subject to a reduced capped state tax rate; the relief is statutory, time limited, and applied to the tariff classified goods by executive notification.
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