APGST exemption on specified COVID-19 medicines for limited period; residual state tax rates imposed differentially as notified. Exemption of Andhra Pradesh GST on specified COVID 19 medicines is effected by a notification under the Andhra Pradesh GST Act, 2017, listing medicines by tariff heading and specifying the residual State tax rate (including Nil for certain items); the exemption removes APGST in excess of the prescribed rate for each listed medicine and is time bound to the notified 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.
APGST exemption on specified COVID-19 medicines for limited period; residual state tax rates imposed differentially as notified.
Exemption of Andhra Pradesh GST on specified COVID 19 medicines is effected by a notification under the Andhra Pradesh GST Act, 2017, listing medicines by tariff heading and specifying the residual State tax rate (including Nil for certain items); the exemption removes APGST in excess of the prescribed rate for each listed medicine and is time bound to the notified period.
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