Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2021-Integrated Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter in this notification
referred to as “the said Act”), the Central Government, on being satisfied that it is necessary
in the public interest so to do, on the recommendations of the Council, hereby exempts the
goods specified in column (3) of the Table below, falling under the tariff item, sub-heading,
heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), as the case may be, as specified in the corresponding entry in column (2) of the said
Table, from so much of the integrated tax leviable thereon under section 5 of the said Act, as
is in excess of the amount calculated at the rate as specified in corresponding entry in column
(4) of the aforesaid Table, namely:-

2. This notification shall come into force from the 1st day of October, 2021 and remain in
force up to and inclusive of the 31st December, 2021.

[F. No. 190354/206/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India

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