GST Council slashes GST rates on COVID-19 relief material

GST Council slashes GST rates on COVID-19 relief material, including oxygen concentrator for personal imports

Jun 14, 2021

The 44th meeting of Goods and Services Tax (GST) Council was held on 12 June 2021.  The Council has decided to reduce GST rates on the following items being used in Covid-19 relief and management. The said reduction shall remain in force till 30 September 2021. Please access the relevant notification here.

Particulars Earlier rate Revised rate
Tocilizumab and Amphotericin B 5% Nil
Anti-Coagulants like Heparin and Remdesivir 12% 5%
Any other drug recommended by Ministry of Health and
Family Welfare and Dept. of Pharma for Covid treatment
Applicable rate 5%
Oxygen, Oxygen generation equipment and related medical devices 12% 5%
Testing Kits and Machines 12% 5%
Pulse Oximeters, incl personal imports thereof 12% 5%
Hand Sanitizer, Temperature check equipment, Gas/Electric/other furnaces
for crematorium, including their installation, etc.
18% 5%
Ambulances 28% 12%
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