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        Case ID :
        GST - States

        Seeks to exempt PGST on specified medicines used in COVID-19, up to 31st December, 2021 - S.O. 07/P.A.5./2017/S.11/2022 - Punjab SGST

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        GST exemption on specified COVID 19 medicines reduces state tax liability for listed drugs under Punjab notification. Punjab grants temporary state GST relief on specified Chapter 30 medicines for COVID 19: selected biologics and therapies are either exempt from state tax or subject to a reduced state tax rate as listed, with eligibility determined by tariff classification and the concession limited to the notification's stated effective 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.

                                GST exemption on specified COVID 19 medicines reduces state tax liability for listed drugs under Punjab notification.

                                Punjab grants temporary state GST relief on specified Chapter 30 medicines for COVID 19: selected biologics and therapies are either exempt from state tax or subject to a reduced state tax rate as listed, with eligibility determined by tariff classification and the concession limited to the notification's stated effective period.


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