GST exemption for condoms and contraceptives removes tax on specified reproductive health goods under new rate notification. Exemption from GST is extended to condoms and contraceptives by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025, which inserts the relevant entries into the applicable schedules and rate tables and operates from the declared effective date, thereby removing integrated tax liability on supplies of these goods under the notified tariff classification.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for condoms and contraceptives removes tax on specified reproductive health goods under new rate notification.
Exemption from GST is extended to condoms and contraceptives by Notification No. 10/2025 Integrated Tax (Rate) dated 17 09 2025, which inserts the relevant entries into the applicable schedules and rate tables and operates from the declared effective date, thereby removing integrated tax liability on supplies of these goods under the notified tariff classification.
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