GST exemption on specified COVID-19 medicines limits state tax to reduced rates for listed drugs during relief period. Exempts specified COVID-19 pharmaceuticals from State GST to the extent tax exceeds prescribed reduced rates per the tariff classifications, with some medicines charged at Nil and others at a reduced rate, applying to the listed drugs for the notification's stated relief period.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on specified COVID-19 medicines limits state tax to reduced rates for listed drugs during relief period.
Exempts specified COVID-19 pharmaceuticals from State GST to the extent tax exceeds prescribed reduced rates per the tariff classifications, with some medicines charged at Nil and others at a reduced rate, applying to the listed drugs for the notification's stated relief period.
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