EXEMPTION OF APGST ON SPECIFIED MEDICINES USED IN COVID-19 UPTO 31st DECEMBER 2021 - G.O.Ms.No.334 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 EXEMPTION OF APGST ON SPECIFIED MEDICINES USED IN COVID-19 UPTO 31 st DECEMBER 2021. [G.O.Ms.No.334, Revenue (Commercial Taxex-II) 25th November, 2021] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Andhra Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax 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% 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. MUKESH KUMAR MEENA, Secretary to Government.