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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Seeking exemption from the levy of IGST, CGST, SGT and Custom ...

GST

January 4, 2023

Seeking exemption from the levy of IGST, CGST, SGT and Custom Duty - It is for the Government to take a policy decision whether to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty. No writ of mandamus can be issued directing the respondent/Union of India to exempt the drugs from payment of any tax or custom duty - SC

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