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    <title>Seeks to exempt KGST on specified medicines used in COVID-19, up to 31st December, 2021</title>
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    <description>Notification under section 11(1) of the Karnataka GST Act exempts or imposes reduced state-GST rates on specified Chapter 30 medicines used for COVID-19: certain items are nil-rated for state tax while others attract a reduced state-tax rate of 2.5 per cent as set out in the Table. The exemption applies to the state-tax component in excess of the amount calculated at the specified rate and is effective from 1 October 2021 to 31 December 2021.</description>
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