Notification No. 12/2021-Union territory Tax (Rate) : exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

By | October 1, 2021
(Last Updated On: October 1, 2021)

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-Union territory Tax (Rate)

G.S.R. 707(E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 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 Union territory tax leviable thereon under section 7 of

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