Order of the Supreme Court of India regarding drugs for treatment of rare diseases, 05/12/2022
Order of the Supreme Court of India in the matter of Cure SMA Foundation of India & Others Vs Union of India & Others dated 05/12/2022.
The petition filed in the nature of Public Interest Litigation (PIL) requested the Supreme Court to pass a writ in the nature of mandamus directing the government of India to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and custom duty.
The PIL also wanted that import of drugs for treatment of spinal muscular atrophy (SMA) can be done directly "without approaching the Centre of Excellence".
The Supreme Court said that 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," the bench of Justices M R Shah and C T Ravikumar said.
Further, no writ of mandamus can be issued directing the government of India to permit import of drugs for treatment of SMA directly without approaching the the Centre of Excellence. There may be number of reasons why the drugs are to be cleared by the Centre of Excellence, the SC added.