Background:
In 44th GST Council Meeting reduction in GST rate of goods and services w.r.t. items being used in COVID- 19 relief and management were discussed to provide relief to the taxpayers. In respect of the same following notification has been passed:
Notification:
The CBIC vide Notification No. 05/2021- Central Tax (Rate) dated June 14, 2021 reduced the CGST rate on various items being used in COVID- 19 relief and management as under:
|
Sl. No. |
Chapter, Heading, Sub-heading |
Description of Goods |
Rate |
|
1 |
2804 | Medical Grade Oxygen | 2.5% |
| 2 | 30 | Tocilizumab |
Nil |
|
3 |
30 | Amphotericin B | Nil |
| 4 | 30 | Remdesvir |
2.5% |
|
5 |
30 | Heparin (anti-coagulant) | 2.5% |
| 6 | 3002 or 3822 | Covid-19 testing kits |
2.5% |
|
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. |
2.5% |
| 8 | 3804 94 | Hand Sanitizer |
2.5% |
|
9 |
6506 99 00 | Helmets for use with non-invasive ventilation | 2.5% |
| 10 | 8417 or 8514 | Gas/Electric/other furnaces for crematorium |
2.5% |
|
11 |
9018 19 or 9804 | Pulse Oximeter | 2.5% |
| 12 | 9018 | High flow nasal canula device |
2.5% |
|
13 |
9019 20 or 9804 | Oxygen Concentrator/ generator | 2.5% |
| 14 | 9018 or 9019 | Ventilators |
2.5% |
|
15 |
9019 | BiPAP Machine | 2.5% |
| 16 | 9019 |
(i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators (ii) Canula for use with ventilators |
2.5% |
|
17 |
9025 | Temperature check equipment | 2.5% |
| 18 | 8702 or 8703 | Ambulance |
6% |
The notification shall remain in force upto and inclusive of the September 30, 2021.
Similar Notifications have been passed under Integrated Goods and Services Tax Act, 2017 (“IGST Act”) and Union Territory Goods and Services Tax Act, 2017 (“UTGST Act”).
The CGST (Rate) Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-2021-2020-cgst-rate.pdf
The IGST (Rate) Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-5-2021-igst-rate-english.pdf
The UTGST (Rate) Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-2021-utgst-rate.pdf