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 –
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)
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