Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 12/2021-State Tax (Rate) Dated: The 7 June , 2022 No. F.3( oY )/Fin.(Exp-I)/2022-23/DS-I/ of 7 — ~In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as “the said Act”), the Lieutenant Governor of the National Capital Territory of Delhi, 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 central 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 SI. No. Chapter, Heading, Sub- Description of Goods Rate heading or Tariff item 1 30 Tocilizumab 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% 11 30 Favipiravir 2.5% 2s This notification shall come into force with effect from the 1° day of October, 2021 and remain in force up to and inclusive of the 31° December, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, (Manoj Kumar) Dy. Secretary I (Finance) No. F.3( dy )/Fin.(Exp-1)/2022-23/D8-/ VP7 Dated: The 2 June, 2022 Copy forwarded for information to:- The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Additional Chief Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Principal Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. Joint Director, State Resources Division, Finance Department, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi. The P.S, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. aan Snap Dy. Secretary I (Finance) Guard File. faa (era) feart feria: % GA, 2022 feat wat 8), Ht emer 11 al So amet (1) & ded wed aka or war aed gy, use farifee ag of fe ara dt wg arch @ wie 2) at aciaelt waft AF ger farafece, <hr vive, vite or sear, oR a Rafe a o srtet andl 8, et ow afifaa HH onto & acddet ufafte 4 fafféee yer eet Wear | wite a ckw a 1 30 craigs a 3 30 SAS 25% 4 30 eur (Gdl-arayete) 2.5% 6 30 Uletenlaraitet 2.5% 7 30 Salter 2.5% 8 30 arena sie wear 2.5% 10 30 2-fsailerii—sl—repen rat 2.5% 11 30 wlafaerar 2.5% Ks ain > ator GAR) ater Peake or yeaet vd stave prefaet &g sarae: 1 AMAe ooeaure, fect & wears Ufa, woes Urarera, fecett | 2 aftRad yer uta, war yore fam, usa weer aa feecit rar, fect afar, ag feech ar ve afaRad ufa wfeat amo at anhe 4 feeeil worms APT — 3 wer Ufea (fea), wsa worm Sa fecot urn, fees uferares, ag feel | 5 TE ee Mia ers, Issa SIEM a ell wears, Feral SHPORTS fecal | 6 faa Hal wm Ufea, use wort as fect aren, feeoh ues, ag fee | 7 ofeRad ataa (fate), wire wae aa foot wear, facet aferarcra, as facet | 8 wget Freee, roa eerert fear, far fear, TET To aa Reh Meer, Fecett 9 dar wie & front afea, 29, feech fre wat, ger Ufc, feet | Feet |