The Kerala High Court has allowed the mother of a three-year-old boy suffering from Spinal Muscular Atrophy (SMA) to buy Risdiplam, an imported drug for treatment of the rare disease, without paying a GST of 12%.
Justice Gopinath P. passed the directive recently when a writ petition filed by Amrita S. from Alappuzha came up for hearing. According to her, the only medicine currently available 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.
T. Sanjay, counsel for the petitioner, pointed out that the Union Finance Minister was competent to grant ad hoc exemption from the GST, payable on imported goods as per the guidelines laid down in a circular issued in 2014. As per the circular, exemption could be considered on a case-by-case basis on GST payable on import of medicines for the treatment of individuals suffering from life-threatening diseases. The price of Risdiplam came to be about ₹6.07 lakh per bottle, including 12% GST.
Link for Original Article :https://www.thehindu.com/news/cities/Kochi/hc-grants-gst-exemption-on-import-of-medicine-for-rare-disease/article67961278.ece
