GST exemption on COVID-19 medicines: specified therapeutics attract nil or reduced state tax rates for a limited period. Exempts specified COVID-19 medicines from state GST beyond prescribed rates by listing medicines with either nil or reduced state tax rates under specified tariff classifications; the exemption applies to the extent state tax exceeds the prescribed rate for each listed item and is effective for a limited, specified 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 COVID-19 medicines: specified therapeutics attract nil or reduced state tax rates for a limited period.
Exempts specified COVID-19 medicines from state GST beyond prescribed rates by listing medicines with either nil or reduced state tax rates under specified tariff classifications; the exemption applies to the extent state tax exceeds the prescribed rate for each listed item and is effective for a limited, specified period.
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