GST concession for hepatitis diagnostic kits preserves reduced tax treatment through the temporary extension period. Concessionary tax treatment applies to diagnostic kits for detection of all types of hepatitis, classified as goods in Schedule 1 and subject to a reduced rate of GST at 5% through 21-09-2025, operating as a time bound extension of preferential tax treatment limited to items identified as hepatitis diagnostic kits and governed by the Schedule 1 listing and its temporal limitation.
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Provisions expressly mentioned in the judgment/order text.
GST concession for hepatitis diagnostic kits preserves reduced tax treatment through the temporary extension period.
Concessionary tax treatment applies to diagnostic kits for detection of all types of hepatitis, classified as goods in Schedule 1 and subject to a reduced rate of GST at 5% through 21-09-2025, operating as a time bound extension of preferential tax treatment limited to items identified as hepatitis diagnostic kits and governed by the Schedule 1 listing and its temporal limitation.
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