pri CBIC notifies concessional rate of CGST on Covid-19 relief supplies CBIC notifies concessional rate of CGST on Covid-19 relief supplies

CBIC provides the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 vide Notification No. 05/2021-Central Tax (Rate) | Dated: 14th June, 2021.

MINISTRY OF FINANCE
(Department Of Revenue)
New Delhi

Notification No. 05/2021-Central Tax (Rate) | Dated: 14th June, 2021

G.S.R. 405(E).—In exercise of the powehfrs conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 central tax leviable thereon under section 9 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.
Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate
(1) (2) (3) (4)
1 2804 Medical Grade Oxygen 2.5%
2 30 Tocilizumab Nil
3 30 Amphotericin B Nil
4 30 Remdesvir 2.5%
5 30 Heparin (anti-coagulant) 2.5%
6 3002 or 3822 Covid-19 testing kits 2.5%
7 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. 2.5%
8 3804 94

3808 94

Hand Sanitizer 2.5%
9 6506 99 00 Helmets for use with non-invasive ventilation 2.5%
10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5%
11 9018 19 or 9804 Pulse Oximeter 2.5%
12 9018 High flow nasal canula device 2.5%
13 9019 20 or 9804 Oxygen Concentrator/ generator 2.5%
14 9018 or 9019 Ventilators 2.5%
15 9019 BiPAP Machine 2.5%
16 9019 (i)   Non-invasive ventilation nasal or oronasal masks for ICU ventilators

( )      Canula for use with ventilators

2.5%
17 9025 Temperature check equipment 2.5%
18 8702 or 8703 Ambulance 6%

 

2. This notification shall remain in force upto and inclusive of the 30th September, 2021.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

RAJEEV RANJAN, Under Secy.

*****

MINISTRY OF FINANCE

(Department of Revenue)

CORRIGENDUM

New Delhi, the 15th June, 2021

G.S.R. 411(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Central Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 405(E), dated the 14th June, 2021, on page 7, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

RAJEEV RANJAN, Under Secy.

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