Seeks to exempt JGST on specified medicines used in COVID-19, up to 31st December, 2021 - 12/2021 – State Tax (Rate) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT NOTIFICATION 29th November, 2021 Notification No.- 12/2021 State Tax (Rate) S.O. No. 57, Dated 25th November, 2021 --In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Jharkhand, 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 Table, from so much of the state tax leviable there on under section 9 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:- Table Sl. No. Chapter, Heading, Sub- heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1 30 Tocilizumab Nil 2 30 Amphotericin B Nil 3 30 Remdesivir 2.5% 4 30 Heparin (anti-coagulant) 2.5% 5 30 Itolizumab 2.5% 6 30 Posaconazole 2.5% 7 30 Infliximab 2.5% 8 30 Bamlanivimab Etesevimab 2.5% 9 30 Casirivimab Imdevimab 2.5% 10 30 2-Deoxy-D-Glucose 2.5% 11 30 Favipiravir 2.5% 2. This notification shall deemed to effective from the 1st day of October, 2021 and remain in force upto and inclusive of the 31st December, 2021. [File. No. VaKar/GST/02/2020] By the order of the Governor of Jharkhand, Aradhana Patnaik, Secretary, Commercial taxes Department