GST Council Meet: Group of Ministers has been constituted to examine the issue of GST concession/exemption to COVID relief material



Quick Summary
Following a decision by the GST Council, a Group of Ministers (GoM) has been established to investigate potential GST concessions or exemptions for COVID-19 relief materials. The committee, comprising ministers from various states, will examine items such as vaccines, medicines, oxygen, and PPE kits. They are tasked with submitting their recommendations to the Council by 8 June 2021.

As a follow up, to the decision of the GST Council at its 43rd meeting, a Group of Ministers (GoM) has been constituted to examine the issue of GST concession/exemption to COVID relief material. GoM will be submitting its report by June 08, 2021. Read the official notification below:

F.No. S-31011/12/2021-DIR(NC)-DOR 
Government of India 
Ministry of Finance 
Department of Revenue 

New Delhi. 29 May, 2021 

Office Memorandum  

GST Council: GoM to Examine COVID Relief Material Tax Exemptions

Subject: Constitution of a Group of Ministers (GoM) on concessions/ exemption from GST to COVID relief material-reg. 

In pursuance of the decision of the GST Council at its 43rd meeting on 28 May 2021, a Group of Ministers (GOM) has been constituted to examine the issue of GST concessions/ exemption to COVID relief material. The GOM shall consist of the following members: 

S. No. Name Designation and State  
1 Shri Conrad Sangma Chief Minister. Meghalaya Convenor
 2 Shri Nitinbhai Patel Deputy Chief Minister, Gujarat Member
 3 Shri Ajit Pawar Deputy Chief Minister, Maharashtra Member
 4 Shri Mauvin Godinho Minister for Transport & Panchayati Raj, Housing, Protocol and Legislative Affairs, Goa Member
 5 Shri K.N. Balagopal Minister for Finance, Kerala  Member
 6 Shri Niranjan Pujari Minister for Finance and Excise, Odisha Member
 7 Shri T. Harish Rao Minister for Finance, Telangana Member
 8 Shri Suresh Kr Khanna Minister for Finance, U. P. Member

2. Terms of Reference: The GOM shall examine the need for GST concession/exemption and make recommendations on -

(i) COVID vaccines, drugs and medicines for COVID treatment, and testing kits for COVID detection;

(ii) Medical grade oxygen, Pulse oximeters, Hand sanitizers, Oxygen therapy equipment such as Concentrators, Generators and Ventilators, PPE kits, N 95 masks, surgical masks, temperature checking equipment; and

(iii) any other items required for COVID relief.

3. The GOM on COV1D relief shall be assisted by a Committee of officers from the Centre and the States as convened by the GOM. 

4. The secretarial assistance to this GOM shall be provided by Joint Secretary (TRU-I), CBIC. 

5. The GOM shall submit its recommendations to the Council latest by 8 June. 2021. 

(Dinesh Bouddh)
Director 
Tel:011-23092686

To

1. All Members of GoM and Officers 
2. Revenue Secretary, North Block, New Delhi 
3. Chairperson, CBIC, North Block, New Delhi 
4. Member (Tax Policy), North Block, New Delhi 
5. Joint Secretary. TRU-I, Department of Revenue. North Block. New Delhi 
6. GST Council Secretariat. New Delhi 
7. PS to Hon'ble Minister of Finance. Government of India_ North Block, New 
8. PS to Hon'ble Minister of State (Finance), Government of India, North Block, New Delhi. 
 

FAQ :

The GoM has been constituted to examine the issue of GST concession or exemption for COVID relief material.

The GoM was constituted following the GST Council's 43rd meeting on 28 May 2021.

The GoM includes the Chief Minister of Meghalaya (Convenor) and Deputy Chief Ministers and Finance Ministers from Gujarat, Maharashtra, Goa, Kerala, Odisha, and Telangana, along with the Finance Minister of Uttar Pradesh.

The GoM will examine COVID vaccines, drugs and medicines for COVID treatment, testing kits, medical-grade oxygen, pulse oximeters, hand sanitizers, oxygen therapy equipment, PPE kits, and N95/surgical masks.

The GoM is expected to submit its recommendations to the Council by 8 June 2021.




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