Kerala HC Grants Interim IGST Exemption for Child’s Rare Disease Medicine

Amrutha S. Vs Union of India (Kerala High Court)

Introduction: In a heartwarming decision, the Kerala High Court provided interim relief to a mother seeking exemption from the payment of Integrated Goods and Services Tax (IGST) on imported medicine for her child suffering from a rare disease called Spinal Muscular Atrophy (SMA). The case of Amrutha S. Vs Union of India sheds light on the compassionate aspect of judicial intervention in cases involving critical medical needs.

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