GST exemption on specified COVID-19 medicines reduces state tax liability for listed drugs through year-end. The notification exempts or reduces Tamil Nadu state GST on specified COVID-19 related medicines by reference to their tariff classification, prescribing nil or reduced state tax rates for each listed product, and makes the measure effective from the beginning of October through the end of December 2021 as a public interest action recommended by the Council.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on specified COVID-19 medicines reduces state tax liability for listed drugs through year-end.
The notification exempts or reduces Tamil Nadu state GST on specified COVID-19 related medicines by reference to their tariff classification, prescribing nil or reduced state tax rates for each listed product, and makes the measure effective from the beginning of October through the end of December 2021 as a public interest action recommended by the Council.
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