GST exemption for condoms and contraceptives preserves non-taxable supply status until the scheduled expiry deadline. Exemption from GST applies to condoms and contraceptives under the relevant schedule for a defined temporal period, removing them from the taxable supply net and affecting classification, invoicing and input tax credit entitlement while the exemption remains in force.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for condoms and contraceptives preserves non-taxable supply status until the scheduled expiry deadline.
Exemption from GST applies to condoms and contraceptives under the relevant schedule for a defined temporal period, removing them from the taxable supply net and affecting classification, invoicing and input tax credit entitlement while the exemption remains in force.
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