Zero Customs Duty and Health
Cess on Medical Grade Oxygen and Oxygen Equipments Import for Three Months
·
IGST will be Applicable
·
Concession Valid upto
31 July 2021
[Notification No.
28/2021–Customs dated 24 April 2021]
Seeks to exempt customs duty and health cess
on import of oxygen, oxygen related equipment and COVID-19 vaccines, up to 31st
July, 2021.
G.S.R. (E).- In exercise of the powers conferred by
sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with
section 141 of Finance Act, 2020 (12 of 2020), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
the goods of the description specified in column (3) of the Table below,
falling within the Chapter, heading, sub–heading or tariff item of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2)
of the said Table, when imported into India, from the whole of the duty of
customs leviable thereon under the said First
Schedule and the whole of health cess leviable thereon under section 141 of the said Finance Act,
namely-
|
Table |
||
|
S.No. |
Chapter,
heading, sub-heading or tariff item |
Description |
|
(1) |
(2) |
(3) |
|
1. |
9019
20, 9804 |
Oxygen
concentrator including flow meter, regulator, connectors and tubings. |
|
2. |
2804
40 |
Medical
Oxygen |
|
3. |
8421
39 |
Vacuum
Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen
plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous
oxygen. |
|
4. |
7311 |
Oxygen
canister. |
|
5. |
9018 |
Oxygen
filling systems. |
|
6. |
7311 |
Oxygen
storage tanks |
|
7. |
9018 |
Oxygen
generator |
|
8. |
7311 |
ISO
containers for Shipping Oxygen |
|
9. |
7311,
8418 or 8419 |
Cryogenic
road transport tanks for Oxygen |
|
10. |
7311,
8418 or 8419 |
Oxygen
cylinders including cryogenic cylinders and tanks |
|
11. |
Any
Chapter |
Parts
of goods at S.No.1 and 3 to 10 above, used in the manufacture of equipment
related to the production, transportation, distribution or storage of Oxygen,
subject to the condition that the importer follows the procedure set out in
the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. |
|
12. |
9019 |
Any
other device from which oxygen can be generated |
|
13. |
9018 or 9019 |
Ventilators,
including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to
function as high flow device and come with nasal canula). |
|
14. |
9018 |
High
flow nasal canula device with all attachments;
nasal canula for use with the device. |
|
15. |
6506
99 00 |
Helmets
for use with non-invasive ventilation. |
|
16. |
9019 |
Non-invasive
ventilation oronasal masks for ICU ventilators. |
|
17. |
9019 |
Non-invasive
ventilation nasal masks for ICU ventilators. |
|
18. |
3002 |
COVID-19
vaccine. |
2.
This notification shall remain in force upto and inclusive of the 31st July, 2021.
[F.No. 354/3/2021-TRU]