GST

Recommendations of 44th Meeting of GST Council -Coronavirus Disease relief

Change in GST Rates on goods being used in Covid-19 (Coronavirus disease) relief and management

The 44th meeting of GST Council under the Chairmanship of UFCA Minister Smt Nirmala Sitharaman through video conferencing here today. The Council in its meeting has decided to reduce the GST rates on the specified items being used in Coronavirus Disease  relief and management till 30th Sep-2021.

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The details of recommendations are given below :-

S. No.

Description

Present GST Rate

GST Rate recommended by GST Council in 44th Meeting

Medicines- Coronavirus disease 

1.

Tocilizumab

5%

Nil

2.

Amphotericin B

5%

Nil

3.

Anti-Coagulants like Heparin

12%

5%

4.

Remdesivir

12%

5%

5.

Any other drug recommended by Ministry of Health and Family Welfare and Department of Pharma (DOP) for Covid treatment

Applicable Rate

 

5%

Oxygen, Oxygen generation equipment and related medical devices

1.

Medical Grade Oxygen

12%

5%

2.

Oxygen Concentrator/ Generator, including personal imports thereof

12%

5%

3.

Ventilators

12%

5%

4.

Ventilator masks / canula / helmet

12%

5%

5.

BiPAP Machine

12%

5%

6.

High flow nasal canula (HFNC) device

12%

5%

Testing Kits and Machines- Use in Coronavirus disease

1.

Covid Testing Kits

12%

5%

2.

Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH

12%

5%

Other Covid-19 (Coronavirus disease) related relief material-

1.

Pulse Oximeters, including personal imports thereof

12%

5%

2.

Hand Sanitizer

18%

5%

3.

Temperature check equipment

18%

5%

4.

Gas/Electric/other furnaces for crematorium, including their installation, and other etc.

18%

5%

5.

Ambulances

28%                             

12%

These rate reductions/exemptions shall remain in force up to 30th  Sep 2021.

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