Union Territory Tax Notifications (Rate)

UGST Notification rate 12/2021


Title Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
Number 12/2021
Date 30-09-2021
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G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory  Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, 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 Union territory tax leviable thereon under section 7 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:-




 Chapter, Heading, Sub-heading or Tariff item Description of Goods  Rate
(1) (2) (3) (4)
1 30 Tocilizumab Nil
2 30 Amphotericin B 2.5%
3 30 Remdesvir 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.