Provides the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

Document Text

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 05/2021-Integrated Tax (Rate) New Delhi, the 14th June, 2021 G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the integrated tax leviable thereon under section 5 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:- Table Sl. No. (1) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Description of Goods Rate Chapter, Heading, Sub-heading or Tariff item (2) 2804 30 30 30 30 (3) Medical Grade Oxygen Tocilizumab Amphotericin B Remdesvir Heparin (anti-coagulant) 3002 or 3822 Covid-19 testing kits 3002 or 3822 Inflammatory Diagnostic (marker) kits, namely- IL6, D- Dimer, CRP (C-Reactive Protein), LDH (Lactate De- Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. 3804 94 Hand Sanitizer 6506 99 00 Helmets for use with non-invasive ventilation 8417 or 8514 Gas/Electric/other furnaces for crematorium 9018 19 or 9804 Pulse Oximeter 9018 High flow nasal canula device 9019 20 or 9804 Oxygen Concentrator/ generator 9018 or 9019 Ventilators 9019 BiPAP Machine (4) 5% Nil Nil 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% (i) Non-invasive ventilation nasal or oronasal masks for 16 17 18 9019 9025 ICU ventilators (ii) Canula for use with ventilators Temperature check equipment 8702 or 8703 Ambulances 5% 5% 12% 2. This notification shall remain in force upto and inclusive of the 30thSeptember, 2021. [F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India

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