GST exemption on specified COVID-19 medicines limits state tax for listed therapeutic drugs under a temporary relief. State GST is temporarily limited for specified COVID-19 therapeutic medicines by notification under statutory empowerment: listed drugs are exempted from state tax in excess of the rates set in the accompanying Table (two items at nil state tax, others at the reduced rate shown), effective from 1 October 2021 through 31 December 2021.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on specified COVID-19 medicines limits state tax for listed therapeutic drugs under a temporary relief.
State GST is temporarily limited for specified COVID-19 therapeutic medicines by notification under statutory empowerment: listed drugs are exempted from state tax in excess of the rates set in the accompanying Table (two items at nil state tax, others at the reduced rate shown), effective from 1 October 2021 through 31 December 2021.
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