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]