Exemption of drugs for treatment of rare diseases from the levy of IGST, CGST, SGST and Custom Duty ——The Petitioner in the nature of Public Interest Litigation (PIL), sought a direction to the respondent to completely; directing the respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence. The court observed that so far as first prayer is concerned, ultimately it is for the Government to take a policy decision whether to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty. No writ of mandamus can be issued directing the respondent/Union of India to exempt the drugs from payment of any tax or custom duty. So far as second prayer is concerned, no relief can be granted. There may be number of reasons why the drugs are to be cleared by the Centre of Excellence.

Held that:- The Hon’ble Supreme Court dismissed the writ petition. However, granted liberty to the petitioners to make a representation to the Union of India/Ministry of Health.