1. IGST exempted on Import of drug used for treatment of black fungus

IGST exempted on import of Amphotericin B (the drug required for treating Mucormycosis fungal infection) if imported either free of cost or on payment basis and meant for donating to government or any other relief agencies on the recommendation of State Authority till 31 August, 2021

For more details please refer to Notification No. 32/2021 – Customs dated 31.05.2021

2. Import of Covid-19 vaccine exempted from Customs Duty till 31st December, 2021

For more details please refer to Notification No. 45/2021 – Customs dated 29.09.2021

3. Customs Duty exempted on Import of specified COVID-19 related relief goods till 31.10.2021 as per table below:

S.No Description of goods
1. Remdesivir Active Pharmaceutical Ingredients (API)
2. Beta Cyclodextrin (SBEBCD) used in manufacture of Remdesivir, subject to

(Import of Goods at Concessional Rate of Duty)Rules, 2017

3. Injection Remdesivir
4. Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP (C-Reactive

gas reagents

For more details Please refer to Notification No. 29/2021-Customs dated 30.04.2021 read with Notification No. 27/2021-Customs dated 20.04.2021

4. Customs Duty & Health Cess exempted on the specified COVID-19 relief goods till 30.09.2021 as per table below:

S.no Description of goods
1 Medical Oxygen
2 Oxygen concentrator including flow meter, regulator, connectors and tubings
3 Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen
4 Oxygen canister
5 Oxygen filling systems
6 Oxygen storage tanks
7 Oxygen generator
8 ISO containers for shipping oxygen
9 Cryogenic road transport tanks for oxygen
10 Oxygen cylinders including cryogenic cylinders and tanks
11 Parts of goods at S.No. 2 to 10 above, used in the manufacture of equipment related to the production, transportation, distribution or storage of oxygen, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
12 Any other device from which oxygen can be generated
13 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula)
14 High flow nasal canula device with all attachments; nasal canula for use with the device
15 Helmets for use with non-invasive ventilation
16 Non-invasive ventilation oronasal masks for ICU ventilators
17 Non-invasive ventilation nasal masks for ICU ventilators
18 COVID-19 vaccine
19 Amphotericin B

For more details Please refer to Notification No. 28/2021-Customs dated 24.04.2021 read with Notification No. 31/2021-Customs dated 31.05.2021 and Notification No. 41/2021-Customs dated 30.08.2021

5. Customs Duty exempted on Imports of specified API/excipients for Amphotericin B and raw materials for manufacturing COVID-19 test kits as per table below:

S. No. Chapter or heading or sub-heading or tarrif item Description of goods Exempted till
1 2923 20 90 DMPC (1,2-Dimyristoyl-sn-glycero-3-phosphochollne) 31.08.2021
2 2923 20 90 DMPG (1,2-Dimyristoyl-sn-glycero-3-phospho-rac­glycerol,sodium salt)
3 2923 20 90 HSPC (Hydrogenated phosphatidylcholine from soybean)
4 2923 20 90 DSPG (12-Distearoyl-sn-glycero-3-phospho-rac-glycerol, sodium salt)
5 2923 20 90 Egg Lecithin
6 29061310 Cholestrol HP
7 Any Chapter Raw materials for manufacturing COVID test kits 30.09.2021

For more details,  please refer to Notification No. 35/2021-Customs dated 12.07.2021

6. IGST exempted on Import of COVID-19 related relief goods

  • IGST Exempted to specific COVID-19 related relief goods such as medical oxygen, oxygen concentrators and other oxygen storage and transportation equipment, certain diagnostic markers test kits and vaccines, even if imported on payment basis and meant for donating to government or any other relief agencies on the recommendation of state authority, till 31st August, 2021.
  • IGST adhoc exemption on above items imported free of cost for free distribution also extended till 31′ August, 2021.

For more details please refer to Notification No. 32/2021-Customs dated 31.05.2021 read with Ad hoc Exemption Order No. 05/2021-Customs dated 31.05.2021

7. GST rates slashed on a number of COVID-19 related items till 30.09.2021

  • Medical Grade Oxygen
  • Remdesvir
  • Heparin (anticoagulant)
  • Covid-19 testing kits
  • Inflammatory Diagnostic (marker) kits, namely-116, D-Dimer, CRP (C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.
  • Hand Sanitizer
  • Helmets for use with non-invasive ventilation
  • Gas/Electric/other furnaces for crematorium including their installation
  • Pulse Oximeter
  • High flow nasal canula device
  • Oxygen Concentrator/ generator
  • Ventilators
  • BiPAP Machine

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

(ii) Canula for use with ventilators

  • Temperature check equipment

Nil GST

  • Tocilizumab
  • Amphotericin B

12% GST

  • Ambulance

For more details please refer to Notification no. 05/2021-Central Tax (Rate) dated 14.06.2021

8. Customs Duty reduced and rationalised on edible oil to provide relief from rising retail prices

Effective rate of Duty on Palm, Soya bean and Sunflower oil

Soya bean and Sunflower oil

For more details please refer to Notification Nos. 42/2021-Customs and43/2021-Customs both dated 10.09.2021

9. Customs Duty reduced and rationalised on Masoor Dal to provide relief from rising retail prices

Earlier 30%

Now 10%

  • Basic Custom Duty reduced from 10% to Nil
  • Agriculture Infrastructure Development Cess reduced from 20% to 10%

For more details please refer to Notification No.38/2021-Customs dated 26.07.2021

10. GST rate relief on following medicines till 31.12.2021

Description of Goods Pate
Tocilizumab Nil
Amphotericin B Nil
Remdesivir 5%
Heparin (anti-coagulant) 5%
Itolizumab 5%
Posaconazole 5%
Infliximab 5%
Bamlanivimab & Etesevimab 5%
Casirivimab & Imdevimab 5%
2-Deoxy-D-Glucose 5%
Favipiravir 5%

For more details please refer to Notification No. 12/2021-Central Tax (Rate) dated 30.09.2021

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