9911796707
TMI Blog2024 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... State Goods Services Tax Act - HELD THAT:- The petitioner is entitled to an interim order permitting the petitioner to purchase the drug Risdiplam (brand name Evrysdi ) from the additional 6th respondent without of payment of GST. It is clear from the terms of Ext.P.8 Circular r/w Ext.P.7 minutes of the GST Council and the provisions of Article 279A(4) of the Constitution of India that the Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3)(c) of the Central Goods Services Tax Act / State Goods Services Tax Act. Application disposed off. - GOPINATH P., J. Shri T. Sanjay, Sanil Kumar G. Shabna T.K., Advocates for the petitioner ORDER The petitioner is the mother of a three-year-old child suffering from a life-threatening disease, namely Spinal Muscular Atrophy (SMA). The only medicine currently available for treating this ailment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Circular referred to above is on record as Ext.P8. It is pointed out by the learned counsel for the petitioner that paragraph No.5 of Ext.P8 Circular refers explicitly to the import of medicines for the treatment of individuals suffering from life-threatening diseases, which can be considered for exemption on a case-to-case basis. It is submitted that the present price of Risdiplam (brand nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without of payment of GST. It is clear from the terms of Ext.P.8 Circular r/w Ext.P.7 minutes of the GST Council and the provisions of Article 279A(4) of the Constitution of India that the Union Finance Minister is competent to consider the grant of exemption from IGST for the import of medicines for individuals who are suffering from life-threatening diseases. The case of the petitioner appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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