prpri GST Rate reduction related to Covid related goods GST Rate reduction related to Covid related goods

Pursuant to the GST Council recommendations in their 44th meeting held on 12th June 2021 via video conferencing, CBIC has issued notifications relaxing GST rate on goods being used in Covid – 19 relief and management.

The changes are summarized in below for ease of understanding –

A. Reduction in GST rates for goods used in Covid-19 relief and management –

CBIC, vide Notification No. 05/2021-Central Tax (Rate), dated 14th June, 2021 including corrigendum issued on 15th June 2021, has reduced GST rates (reduction upto 30th Sept. 2021) on below goods –

S. No Chapter Head Description Rate of GST
1 2804 Medical Grade Oxygen 5%
2 30 Tocilizumab/ Amphotericin B NIL
3 30 Remdesvir/ Heparin (anti-coagulant) 5%
4 3002 or 3822 Covid-19 testing kits 5%
5 3002 or 3822 Inflammatory Diagnostic (marker) kits, namely- IL6, DDimer, CRP (C-Reactive Protein), LDH (Lactate DeHydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents 5%
6 3808 94 Hand Sanitizer 5%
7 6506 99 00 Helmets for use with non-invasive ventilation 5%
8 8417 or 8514 Gas/Electric/other furnaces for crematorium 5%
9 9018 19 or 9804 Pulse Oximeter 5%
10 9018 High flow nasal canula device 5%
11 9019 20 or 9804 Oxygen Concentrator/ generator 5%
12 9018 or 9019 Ventilators 5%
13 9019 – BiPAP Machine

  • Non-invasive ventilation nasal or oronasal masks for ICU ventilators
  • Canula for use with ventilators 5%
14 9025 Temperature check equipment 5%
15 8702 or 8703 Ambulance 12%

B. Reduction in GST rates for construction service used for funeral, burial or cremation –

Rate of GST on Service on construction services w.r.t. structure for funeral, burial or cremation of deceased has been reduced to 5% vide Notification No. 04/2021-Central Tax (Rate), dated 14th June, 2021 with effect from 14th June, 2021 (reduced rate benefit shall remain effective upto 30th September, 2021)

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Disclaimer: The content of this document is for general information purpose only. TaxMarvel shall not accept any liability for decision taken based on the advice. You should carefully study the situation before taking any decision.

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One Comment

  1. OM PRAKASH JAIN says:

    Sir,
    The notfns issued by CBIC on 14.6.2021 are totally revenue oriented & are against the ratio decidendi of Delhi High court judgment in the case of Gurcharan Singh v. Ministry of Finance & Ors.(2021) J.K.Jain’s GST & VR 493, against which the Govt. has intentionally obtained stay in the case of Ministry of Finance (Deptt. of Revenue) v. Gurcharan Singh.(2021) J.K.Jain’s GST & VR 473 (SC).
    Om Prakash Jain s/o J.K.Jain 9414300730

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