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Concessional rate of GST on Covid-19 Relief Supplies

The Central Board of Indirect Taxes and Customs (“CBIC”) has issued Notification no. 05/2021 – Integrated Tax (Rate) dated 14th June, 2021 to reduce GST rate of certain COVID-19 relief supplies.

Earlier in 44th Council Met held on 12th June, 2021, the council recommended to reduce the GST rates on the specified items being used in Covid-19 relief.

GST rates on following items have been reduced:

Sl. No.

Chapter,  Heading,

Sub-heading or Tariff item

Description of Goods

 

Old GST Rate

New GST Rate

1

2804

Medical Grade Oxygen

12%

5%

2

30

Tocilizumab

5%

Nil

3

30

Amphotericin B

5%

Nil

4

30

Remdesvir

12%

5%

5

30

Heparin (anti-coagulant)

12%

5%

6

3002 or 3822

Covid-19 testing kits

12%

5%

 

 

7

 

 

3002 or 3822

Inflammatory Diagnostic (marker) kits, namely- IL6, D- Dimer, CRP (C-Reactive Protein), LDH (Lactate De- Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.

 

 

  12%

 

 

5%

8

3804 94

Hand Sanitizer

18%

5%

9

6506 99 00

Helmets for use with non-invasive ventilation

12%

5%

10

8417 or 8514

Gas/Electric/other furnaces for crematorium

18%

5%

11

9018 19 or 9804

Pulse Oximeter

12%

5%

12

9018

High flow nasal canula device

12%

5%

13

9019 20 or 9804

Oxygen Concentrator/ generator

12%

5%

14

9018 or 9019

Ventilators

12%

5%

15

9019

BiPAP Machine

12%

5%

 

 

16

 

 

9019

  1. Non-invasive ventilation nasal or oronasal masks for ICU ventilators
  2. Canula for use with ventilators

 

 

12%

 

 

5%

17

9025

Temperature check equipment

18%

5%

18

8702 or 8703

Ambulance

28%

12%

These rate reductions/exemptions shall remain in force upto 30th September 2021.

Source: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-2021-2020-cgst-rate.pdf

 

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