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Pursuant to the GST Council recommendations in their 44th meeting held on 12th June 2021 via video conferencing, CBIC has issued notifications relaxing GST rate on goods being used in Covid 19 relief and management.

The changes are summarized below for ease of understanding –

GST Rate reduction related to Covid related goods

A. Reduction in GST rates for goods used in Covid-19 relief and management

CBIC, vide Notification No. 05/2021-Central Tax (Rate), dated 14th June 2021 including corrigendum issued on 15th June 2021, has reduced GST rates (reduction up to 30th Sept. 2021) on below goods -

S. No

Chapter Head

Description

Rate of GST

1

2804

Medical Grade Oxygen

5%

2

30

Tocilizumab/ Amphotericin B

NIL

3

30

Remdesivir/ Heparin (anti-coagulant)

5%

4

3002 or 3822

Covid-19 testing kits

5%

5

3002 or 3822

Inflammatory Diagnostic (marker) kits, namely- IL6, DDimer, CRP (C-Reactive Protein), LDH (Lactate DeHydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents

5%

6

3808 94

Hand Sanitizer

5%

7

6506 99 00

Helmets for use with non-invasive ventilation

5%

8

8417 or 8514

Gas/Electric/other furnaces for crematorium

5%

9

9018 19 or 9804

Pulse Oximeter

5%

10

9018

High flow nasal canula device

5%

11

9019 20 or 9804

Oxygen Concentrator/ generator

5%

12

9018 or 9019

Ventilators

5%

13

9019

- BiPAP Machine

- Non-invasive ventilation nasal or oronasal masks for ICU ventilators

- Canula for use with ventilators

5%

14

9025

Temperature check equipment

5%

15

8702 or 8703

Ambulance

12%

 

B. Reduction in GST rates for construction service used for funeral, burial or cremation

Rate of GST on Service on construction services w.r.t. structure for funeral, burial or cremation of deceased has been reduced to 5% vide Notification No. 04/2021-Central Tax (Rate), dated 14th June, 2021 with effect from 14th June, 2021 (reduced rate benefit shall remain effective upto 30th September, 2021)

 

Disclaimer: The content of this document is for general information purpose only. TaxMarvel shall not accept any liability for decision taken based on the advice. You should carefully study the situation before taking any decision.


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Category GST, Other Articles by - Rohit Kumar Singh 



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