GST Rates reduced on Medical Equipments, Medicines and Ambulance Services amid COVID

GST Rates reduced on Medical Equipments, Medicines and Ambulance Services amid COVID

Deepak Gupta | Jun 15, 2021 |

GST Rates reduced on Medical Equipments, Medicines and Ambulance Services amid COVID

GST Rates reduced on Medical Equipments, Medicines and Ambulance Services amid COVID

CBIC [Central Board of Indirect Taxes & Customs] has released Notification Number 05/2021 – Central Tax (Rate) dated 14th June 2021 to reduce the GST Rate GST Rates reduced on Medical Equipments, Medicines, and Ambulance Services amid COVID.

The Notification is given below for reference:

NOTIFICATION
New Delhi, the 14th June, 2021
No. 05/2021-Central Tax (Rate)

G.S.R. 405(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 Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in the corresponding entry in column (4) of the aforesaid Table, namely:-

TABLE

Sl. No.Chapter, Heading, Sub-heading or Tariff itemDescription of GoodsRate
(1)(2)(3)(4)
12804Medical Grade Oxygen2.50%
230TocilizumabNil
330Amphotericin BNil
430Remdesvir2.50%
530Heparin (anti-coagulant)2.50%
63002 or 3822Covid-19 testing kits2.50%
73002 or 3822Inflammatory Diagnostic (marker) kits, namely- IL6, D- Dimer, CRP (C-Reactive Protein), LDH (Lactate De- Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.2.50%
83804 94Hand Sanitizer2.50%
96506 99 00Helmets for use with non-invasive ventilation2.50%
108417 or 8514Gas/Electric/other furnaces for crematorium2.50%
119018 19 or 9804Pulse Oximeter2.50%
129018High flow nasal canula device2.50%
139019 20 or 9804Oxygen Concentrator/ generator2.50%
149018 or 9019Ventilators2.50%
159019BiPAP Machine2.50%
169019(i)    Non-invasive ventilation nasal or oronasal masks for ICU ventilators

(ii)    Canula for use with ventilators

2.50%
179025Temperature check equipment2.50%
188702 or 8703Ambulance6%

2. This notification shall remain in force upto and inclusive of the 30th September 2021.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

RAJEEV RANJAN, Under Secy.

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