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    <title>Seeks to exempt PGST on specified medicines used in COVID-19, up to 31st December, 2021</title>
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    <description>Exemption reduces the portion of Puducherry state GST exceeding the specified rate for listed COVID 19 medicines identified by tariff headings: two drugs are exempted to nil state tax and the others are subject to a reduced capped state tax rate; the relief is statutory, time limited, and applied to the tariff classified goods by executive notification.</description>
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