The mother of a three-year-old boy suffering from Spinal Muscular Atrophy (SMA) is been permitted by the Kerala High Court to buy Risdiplam, an imported drug for treatment of the rare disease, without paying a 12% GST.
When a writ petition filed by Amrita S. from Alappuzha came up for hearing Justice Gopinath P. passed the direction. As per her the only medicine, the only medicine available at present for the life-threatening genetic disease is Risdiplam, which is imported from Switzerland. The petitioner was sourcing the medicine from a drug distribution company based in Mumbai.
The counsel for the applicant T. Sanjay mentions that the Union Finance Minister was capable of granting ad hoc exemption from the GST, liable to be paid on imported goods under the norms specified in a circular issued in 2014.
According to the circular, the exemption can be deemed based on the case where GST is payable on the import of medicines for the treatment of individuals suffering from life-threatening diseases. Rs 6.07 lakh per bottle is the cost of Risdiplam including a 12% GST.
Define GST Exemption
GST (Goods and Services Tax) exemption is directed to particular goods or services that are not as per GST, which states that they are not taxed under the GST regime. Exempt items differ by country and jurisdiction, however, they often comprise essential items such as basic foodstuffs, healthcare services, and education. Exempting such things could ensure they remain affordable for everyone.
Important: Don’t Pay GST on Entire Medical Bills, Must Check Here
| Case Title | Amrutha S Vs. Union of India |
| Case No. | IA.NO.1/2024 IN WP(C) NO. 6972 OF 2024 |
| Date | 15.03.2024 |
| Kerala High Court | Read Order |
