IGST Exemption Rates for 18
Covid-19 Medicines and Devices Notified
· Exemptions Valid for
105 days till 30 Sept 2021
· Medical Grade Oxygen
and Oxygen Concentrators at 5%
· Ambulances at 12%
· Amphotericin B and Tocilizumab – Nil; Others 5%
[Notification No.
05/2021-Integrated Tax (Rate) dated 14 June 2021]
G.S.R….(E).-
In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 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 integrated tax leviable thereon under section 5 of the said Act, as in
excess of the amount as specified in corresponding entry in column (4) of the
aforesaid Table, namely:-
|
Table |
|||
|
Sl. No. |
Chapter, Heading, Sub-heading or Tariff item |
Description of Goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
2804
|
Medical
Grade Oxygen |
5%
|
|
2 |
30
|
Tocilizumab |
Nil
|
|
3 |
30
|
Amphotericin
B |
Nil
|
|
4 |
30
|
Remdesvir |
5%
|
|
5 |
30
|
Heparin
(anti-coagulant) |
5%
|
|
6 |
3002
or 3822 |
Covid-19
testing kits |
5%
|
|
7 |
3002
or 3822 |
Inflammatory
Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP (C-Reactive Protein), LDH
(Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas
reagents. |
5%
|
|
8 |
3804
94 |
Hand
Sanitizer |
5%
|
|
9 |
6506
99 00 |
Helmets
for use with non-invasive ventilation |
5%
|
|
10
|
8417
or 8514 |
Gas/Electric/other
furnaces for crematorium |
5%
|
|
11
|
9018
19 or 9804 |
Pulse
Oximeter |
5%
|
|
12
|
9018
|
High
flow nasal canula device |
5%
|
|
13
|
9019
20 or 9804 |
Oxygen
Concentrator/ generator |
5%
|
|
14
|
9018
or 9019 |
Ventilators
|
5%
|
|
15
|
9019
|
BiPAP
Machine |
5%
|
|
16 |
9019 |
(i) Non-invasive
ventilation nasal or oronasal masks for ICU
ventilators (ii) Canula
for use with ventilators |
5% |
|
17
|
9025
|
Temperature
check equipment |
5%
|
|
18
|
8702
or 8703 |
Ambulances
|
12%
|
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]