GST exemption for specified COVID-19 medicines maintains reduced state tax treatment for listed therapeutics during the prescribed temporary period. Exempts specified COVID-19 medicines from a portion of state GST under section 11(1) of the Mizoram GST Act, 2017 by prescribing lower tax rates in a Table tied to Customs Tariff classifications; some medicines are nil-rated and others carry a reduced state tax rate. The measure operates by limiting state tax payable under section 9 to the rates listed and is effective from 1 October, 2021 through 31 December, 2021.
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 for specified COVID-19 medicines maintains reduced state tax treatment for listed therapeutics during the prescribed temporary period.
Exempts specified COVID-19 medicines from a portion of state GST under section 11(1) of the Mizoram GST Act, 2017 by prescribing lower tax rates in a Table tied to Customs Tariff classifications; some medicines are nil-rated and others carry a reduced state tax rate. The measure operates by limiting state tax payable under section 9 to the rates listed and is effective from 1 October, 2021 through 31 December, 2021.
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