Notification 12/2021 - Central Tax Rate
Date: September 30, 2021
Effective From: October 1, 2021
Subject
Exempts CGST on specified medicines used in COVID-19, up to 31st December, 2021
Content
G.S.R….(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…