GST exemption for specified medical drugs limits state tax liability to listed capped rates, altering applicable levy for those goods. Notification under section 11(1) of the Delhi Goods and Services Tax Act caps the amount of central tax leviable on specified pharmaceutical goods at the rates shown in the Table (Nil or 2.5%), thereby exempting state GST to the extent the central tax exceeds those capped rates for goods classified per the First Schedule to the Customs Tariff Act. The exemption applies for the period from 1 October 2021 to 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 medical drugs limits state tax liability to listed capped rates, altering applicable levy for those goods.
Notification under section 11(1) of the Delhi Goods and Services Tax Act caps the amount of central tax leviable on specified pharmaceutical goods at the rates shown in the Table (Nil or 2.5%), thereby exempting state GST to the extent the central tax exceeds those capped rates for goods classified per the First Schedule to the Customs Tariff Act. The exemption applies for the period from 1 October 2021 to 31 December 2021.
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