COVID-19 relief measures in form of GST rate concessions
CBIC exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 12/2021- Central Tax (Rate) | Dated: 30th September, 2021.
Extension of existing concessional GST rates (currently valid till 30th September 2021) on following Covid-19 treatment drugs, up to 31st December 2021, namely
- Amphotericin B; Tocilizumab –nil
- Remdesivir, Favipiravir –5%
- Anti-coagulants like Heparin – 5%
- Itolizumab, Posaconazole, Infliximab, 2-Deoxy-D-Glucose, Casirivimab & Imdevimab, Bamlanivimab & Etesevimab– 5%
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2021-Central Tax (Rate)
New Delhi, the 30th September, 2021
G.S.R. 697(E).– In exercise of the powers 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 said Table, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate 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 | 30 | Tocilizumab | Nil |
| 2 | 30 | Amphotericin B | Nil |
| 3 | 30 | Remdesivir | 2.5% |
| 4 | 30 | Heparin (anti-coagulant) | 2.5% |
| 5 | 30 | Itolizumab | 2.5% |
| 6 | 30 | Posaconazole | 2.5% |
| 7 | 30 | Infliximab | 2.5% |
| 8 | 30 | Bamlanivimab & Etesevimab | 2.5% |
| 9 | 30 | Casirivimab & Imdevimab | 2.5% |
| 10 | 30 | 2-Deoxy-D-Glucose | 2.5% |
| 11 | 30 | Favipiravir | 2.5% |
2. This notification shall come into force from the 1st day of October, 2021 and remain in force up to and inclusive of the 31st December, 2021.
[F. No. 190354/206/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
