GST on pharmaceuticals: lower rate for specified sterile and waste medical goods, altering tax classification and applicability. GST at a reduced rate is applied to specified pharmaceutical and medical goods under Schedule I, covering sterile surgical catgut and similar suture materials; sterile tissue adhesives for surgical wound closure; sterile laminaria and laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers; waste pharmaceuticals (other than contraceptives); and ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, and micro pore tapes, as reflected in the Schedule notes.
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 on pharmaceuticals: lower rate for specified sterile and waste medical goods, altering tax classification and applicability.
GST at a reduced rate is applied to specified pharmaceutical and medical goods under Schedule I, covering sterile surgical catgut and similar suture materials; sterile tissue adhesives for surgical wound closure; sterile laminaria and laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers; waste pharmaceuticals (other than contraceptives); and ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, and micro pore tapes, as reflected in the Schedule notes.
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