Government of Gujarat has decided to incentivise procurement of COVID-19 relief materials by way of reimbursement of IGST paid on their import
Incentives to the procurement of medical oxygen and related accessories, ventilators, vaccine, medicines etc. reg.
GOVERNMENT OF GUJARAT
No : GST-102021-Tax-1-GST Cell
Dated the 01st May 2021
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.
ln 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.
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/lnstitution permitted by state government to receive such material through Commissioner of Health, Government of Gujarat.
2) ln 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,2O21.
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.
Deputy Secretary to Government