GST exemption on COVID-19 medicines reduces state tax on specified drugs until end of year for emergency treatment. The notification exempts state GST on specified COVID-19 medicines by limiting state tax to the rate specified for each listed item, with some drugs subject to a nil rate and others to a reduced 2.5 per cent rate; the measure applies to goods identified by tariff classification and is effective from 1 October until 31 December of the year stated.
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.
GST exemption on COVID-19 medicines reduces state tax on specified drugs until end of year for emergency treatment.
The notification exempts state GST on specified COVID-19 medicines by limiting state tax to the rate specified for each listed item, with some drugs subject to a nil rate and others to a reduced 2.5 per cent rate; the measure applies to goods identified by tariff classification and is effective from 1 October until 31 December of the year stated.
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