Seeks to exempt TGST on specified medicines used in COVID-19, up to 31st December, 202 - G.O. Ms. No.125 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENTS TO NOTIFICATION ON THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. [ G.O. Ms. No.125, Commercial Taxes and Registration (B1), 4th October 2021, Purattasi 18, Pilava, Thiruvalluvar Aandu-2052 .] No. II(2)/CTR/671(e-7)/2021. In exercise of the powers conferred by sub-section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Tamil Nadu, 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 (Central Act 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 be deemed to have come into force with effect from the 1st day of October, 2021 and remain in force upto and inclusive of the 31st December, 2021. B. JOTHI NIRMALASAMY, Secretary to Government.