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        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.

        <h1>GST rate on specified medicines set at a reduced rate, covering listed drugs and diagnostic kits under Schedule I.</h1> Goods classified as drugs or medicines listed in List 1 appended to Schedule I, including vaccines, biologicals and diagnostic kits, attract a reduced GST @ 5%. The list itemises specific pharmaceutical products, sera, immunoglobulins, diagnostic reagents, contrast agents and related medical consumables which qualify for the concessional rate. A clarification on the GST applicability to human blood plasma is provided by the cited administrative circular. Entries have been added to the Schedule by subsequent notifications inserted as noted.

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