GST exemption on specified COVID 19 medicines reduces State tax liability for a temporary specified period under notification. Notification limits State GST on listed COVID 19 medicines by prescribing concessional rates by tariff classification: selected biologics and drugs are exempt (nil) while other specified medicines attract a concessional rate of 2.5%. The measure is issued under section 11(1) of the Gujarat GST Act on GST Council recommendations and is effective from the first of October, 2021 until the end of 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 on specified COVID 19 medicines reduces State tax liability for a temporary specified period under notification.
Notification limits State GST on listed COVID 19 medicines by prescribing concessional rates by tariff classification: selected biologics and drugs are exempt (nil) while other specified medicines attract a concessional rate of 2.5%. The measure is issued under section 11(1) of the Gujarat GST Act on GST Council recommendations and is effective from the first of October, 2021 until the end of December, 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
