Incentives to the procurement of medical
oxygen and related accessories, ventilators,
vaccine, medicines etc. reg.
GOVERNMENT OF GUJARAT
Finance Department,
Sachivalaya, Gandhinagar.
No: GST-102021-Tax-1-GST Cell
Dated the 01st May 2021
-::RESOLUTION::-
In view of unprecedented surge in number of cases of COVID-19 pandemic, the State of Gujarat is facing acute shortage of medical oxygen and related accessories, ventilators, vaccine, medicine etc. Large number of Corporates, NGOs and individuals are coming forward to help the State Government in its efforts to overcome the Pandemic by way of procuring such material from foreign countries.
In order to encourage such efforts, it is necessary in the public interest to incentivise procurement of items appearing in the table annexed herewith, in the manner narrated below and subject to the following condition:
(i) By way of reimbursing / giving grant in aid the integrated tax leviable under the Customs Tariff Act, 1975 (51 of 1975) already paid by the recipient on such imported material; or
(ii) By way of upfront payment of applicable integrated tax leviable under the Customs Tariff Act, 1975 (51 of 1975) on such imported material.
Conditions:
1) Such imported material shall, be donated free of cost to the Government of Gujarat, hospitals run by state government, hospitals run by local authority or any Hospital/Institution permitted by state government to receive such material through Commissioner of Health, Government of Gujarat.
2) In case where permission is granted to hospital/institution not owned by state government or local authority, such imported material cannot be sold or transferred by them without prior permission of the state government.
3) This resolution shall remain in force up to and inclusive of the 31st July, 2021.
The Commissioner of Health, Government of Gujarat shall act as the nodal agency for implementation of this resolution.
This issues with the approval of competent authority on even number file of this Department.
By order and in the name of Governor of Gujarat.
(Dilip Thaker)
Deputy Secretary to Government,
Copy forwarded with compliments / n.a. through e-mail to:–
Chief Principal Secretary to Hon. Chief Minister, SS-1, Sachivalaya, Gandhinagar
PS to Hon. Deputy Chief Minister (Finance), SS-1, Sachivalaya, Gandhinagar
PS to All Hon. Ministers/Hon. Ministers of State, SS-1/2, Sachivalaya, Gandhinagar
Joint Secretary. Wo the Chief Secretary. Sachivalava. Gandhinazar
Additional Chief Secretary, Finance Department, Sachivalaya, Gandhinagar
Principal Secretary, Health & Family Welfare Deppt., Sachivalaya, Gandhinagar
Chief Commissioner, State Tax, Gujarat
Secretary (Economic Affairs), Finance Department, Sachivalaya, Gandhinagar
Commissioner of Health, Gujarat State, Dr.Jivraj Mehta Bhavan, Gandhinagar
System Manager, Finance Department, Sachivalaya, Gandhinagar
Branch Select File
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Annexure to the Government Resolution Finance Department, Government of Gujarat No. GST-102021-Tax-1-GST Cell dated 01st May, 2021
TABLE
| No | Chapter, heading, sub- heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) | Description |
| 1 | 2 | 3 |
| 1 | 9019 20, 9804 | Oxygen concentrator including flow meter, regulator, connectors and tubings. |
| 2 | 2804 40 | Medical Oxygen |
| 3 | 8421 39 | Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen. |
| 4 | 7311 | Oxygen canister. |
| 5 | 9018 | Oxygen filling systems. |
| 6 | 7311 | Oxygen storage tanks |
| 7 | 9018 | Oxygen generator |
| 8 | 7311 | ISO containers for Shipping Oxygen |
| 9 | 7311, 8418 or 8419 | Cryogenic road transport tanks for Oxygen |
| 10 | 7311, 8418 or 8419 | Oxygen cylinders including cryogenic cylinders and tanks |
| 11 | Any Chapter | Parts of goods at S.No.1 and 3 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 | 9019 | Any other device from which oxygen can be generated |
| 13 | 9018 or 9019 | 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 | 9018 | High flow nasal canula device with all attachments; nasal canula for use with the device. |
| 15 | 6506 99 00 | Helmets for use with non-invasive ventilation. |
| 16 | 9019 | Non-invasive ventilation oronasal masks for ICU ventilators. |
| 17 | 9019 | Non-invasive ventilation nasal masks for ICU ventilators. |
| 18 | 3002 | COVID-19 vaccine. |
| 19 | 29 | Remdesivir Active Pharmaceutical Ingredients |
| 20 | 29 | Beta Cyclodextrin (SBEBCD) used in manufacture of Remdesivir, 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. |
| 21 | 30 | Injection Remdesivir |
(Dilip Thaker)
Deputy Secretary to Government,
Finance Department
