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Alerts:

Indirect Tax Alert - Recommendations of GST council 44th Meeting

14 June 2021

GST rate changes

The 44th GST Council has proposed the following rate changes on the specified items used in COVID-19 relief and management till 30 September 2021.

SL. NO.

Description

Present GST Rate (%)

GST Rate recommended by GST Council (%)

Medicines

1

Tocilizumab

5

Nil

2

Amphotericin B

5

Nil

3

Anti-Coagulants like Heparin

12

5

4

Remdesivir

12

5

5

Any other drug recommended by Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatment

Rate applicable

5

Oxygen, Oxygen generation equipment and related medical devices

1

Medical Grade Oxygen

12

5

2

Oxygen Concentrator/ Generator, including personal imports thereof

12

5

3

Ventilators

12

5

4

Ventilator masks / canula / helmet

12

5

5

BiPAP Machine

12

5

6

High flow nasal canula (HFNC) device

12

5

Testing Kits and Machines

1

Covid Testing Kits

12

5

2

Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH

12

5

Other Covid-19 related relief material

1

Pulse Oximeters, incl personal imports thereof

12

5

2

Hand Sanitizer

18

5

3

Temperature check equipment

18

5

4

Gas/Electric/other furnaces for crematorium, including their installation, etc.

18

5

5

Ambulances

28

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The rates would be effective once it is notified.

[PIB press release dated 12 June 2021]