GST exemption on specified COVID-19 medicines reduces state tax liability for listed drugs during a defined retrospective period. Exemption from state goods and services tax is granted for specified COVID-19 medicines by notification under the Chhattisgarh GST Act, 2017, listing drugs by tariff classification and prescribing nil or reduced state tax rates as specified. The exemption operates by relieving state tax to the extent it exceeds the rate shown in the Table and is declared necessary in the public interest on the Council's recommendation.
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 during a defined retrospective period.
Exemption from state goods and services tax is granted for specified COVID-19 medicines by notification under the Chhattisgarh GST Act, 2017, listing drugs by tariff classification and prescribing nil or reduced state tax rates as specified. The exemption operates by relieving state tax to the extent it exceeds the rate shown in the Table and is declared necessary in the public interest on the Council's recommendation.
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