CGST exemption for specified COVID-19 medicines: central tax limited or nil for designated drugs through year-end. Exempts central goods and services tax on specified COVID-19 treatment medicines by prescribing either nil central tax or a reduced central tax rate for each listed drug as set out in the Table, effective from 1 October 2021 through 31 December 2021; issued under the GST statute on the recommendation of the Council as a temporary public-interest tax relief.
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.
CGST exemption for specified COVID-19 medicines: central tax limited or nil for designated drugs through year-end.
Exempts central goods and services tax on specified COVID-19 treatment medicines by prescribing either nil central tax or a reduced central tax rate for each listed drug as set out in the Table, effective from 1 October 2021 through 31 December 2021; issued under the GST statute on the recommendation of the Council as a temporary public-interest tax relief.
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