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

FINANCE DEPARTMENT NOTIFICATION Sachivalaya, Gandhinagar, 30th September, 2021. Notification No. 12/2021-State Tax (Rate) GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-70)GST-2021/S.11(1)(58)TH :- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax 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 State tax leviable thereon 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 come into force from the 1st day of October, 2021 and remain in force upto and inclusive of the 31st December, 2021. By order and in the name of the Governor of Gujarat, J. B. PATEL, Deputy Secretary to Government.