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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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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