Seeks to exempt KGST on specified medicines used in COVID-19, up to 31st December, 2021 - S. R. O. No. 721/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.89/2021/TAXES. Dated, Thiruvananthapuram, 1st October, 2021 15th Kanni, 1197 S. R. O. No. 721/2021 In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Kerala, 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 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 up to and inclusive of the 31st December, 2021. By order of the Governor, Dr. Sharmila Mary Joseph Secretary to Government Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, the Government have decided to reduce GST rate on certain drugs, which are used for COVID-19 treatment and on certain anticoagulants to 2.5%. The notification is intended to achieve the above object.