Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
NOTIFICATION
New Delhi, the 30th September, 2021
No. 12/2021-Central Tax (Rate)
G.S.R. 697(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Central
Goods and Services Tax Act, 2017 (12 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 central 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:-