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Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 - 05/2021(Rate)GST/SIKKIM - Sikkim SGST
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Concessional SGST rates for Covid 19 relief supplies prescribe reduced tax treatment and exemptions on specified medical goods. The State Government, under section 11(1) of the Sikkim GST Act and on Council recommendation, notifies concessional SGST treatment for specifically listed COVID 19 relief goods by prescribing applicable state tax rates for each tariff entry. Designated items include medical oxygen, specified medicines (e.g., Tocilizumab, Amphotericin B, Remdesivir), heparin, testing and diagnostic kits, sanitizers, ventilators and related devices, oxygen concentrators, pulse oximeters, temperature check equipment, helmets for non invasive ventilation, crematorium furnaces and ambulances; some entries are Nil rated while others attract reduced rates. The notification is effective up to and inclusive of 30th September, 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.
Concessional SGST rates for Covid 19 relief supplies prescribe reduced tax treatment and exemptions on specified medical goods.
The State Government, under section 11(1) of the Sikkim GST Act and on Council recommendation, notifies concessional SGST treatment for specifically listed COVID 19 relief goods by prescribing applicable state tax rates for each tariff entry. Designated items include medical oxygen, specified medicines (e.g., Tocilizumab, Amphotericin B, Remdesivir), heparin, testing and diagnostic kits, sanitizers, ventilators and related devices, oxygen concentrators, pulse oximeters, temperature check equipment, helmets for non invasive ventilation, crematorium furnaces and ambulances; some entries are Nil rated while others attract reduced rates. The notification is effective up to and inclusive of 30th September, 2021.
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