44th GST Council Meeting: Recommendations for change in GST Rates of goods utilized for COVID-19
Updated on : 2021-Jun-12 17:51:25 | Author :
Smt. Nirmala Sitharaman, Union Finance & Corporate Affairs Minister, led the 44th GST Council Meeting on 12th June, 2021 through web conferencing. This meeting has also been attended by Shri Anurag Thakur, Union Minister of State for Finance & Corporate Affairs and also by Finance Ministers and senior officers of the Ministry of Finance of all States & Union Territories.
The main decision taken in this meeting by the GST Council is to decrease the GST rates of some specific goods that are utilized for COVID-19 Relief and Management. These changed rates of the mentioned goods shall remain in effect up to 30th September, 2021.
The details of the suggestions as decided in this meeting by the GST Council are as follows:
- Medicines:
|
Sl No |
Name of the good(s) |
Current GST Rate |
GST rate as suggested by Council |
|
1. |
Tocilizumab |
5% |
Nil |
|
2. |
Amphotericin B |
5% |
Nil |
|
3. |
Anti-Coagulants (e.g. – 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 |
As applicable |
5% |
- Oxygen Supply, Equipments for Oxygen Generation and such medical devices:
|
Sl No |
Name of the good(s) |
Current GST Rate |
GST rate as suggested by Council |
|
1. |
Medical Grade Oxygen |
12% |
5% |
|
2. |
Oxygen Concentrator/ Generator (including personal imports thereof) |
12% |
5% |
|
3. |
Ventilators |
12% |
5% |
|
4. |
Ventilator mask, canula, helmet |
12% |
5% |
|
5. |
BiPAP Machine |
12% |
5% |
|
6. |
High flow nasal canula (HFNC) device |
12% |
5% |
- Testing Kits and Machines:
|
Sl No |
Name of the good(s) |
Current GST Rate |
GST rate as suggested by Council |
|
1. |
Covid Testing Kits |
12% |
5% |
|
2. |
Specified Inflammatory Diagnostic Kits, namely DDimer, IL-6, Ferritin and LDH |
12% |
5% |
- Other COVID-19 related relief material:
|
Sl No |
Name of the good(s) |
Current GST Rate |
GST rate as suggested by Council |
|
1. |
Pulse Oximeters (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% |
