Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

Provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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) 

2804 

Medical Grade Oxygen 

5% 

30 

Tocilizumab 

Nil 

30 

Amphotericin B 

Nil 

30 

Remdesvir 

5% 

30 

Heparin (anti-coagulant) 

5% 

3002 or 3822 

Covid-19 testing kits 

5% 

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% 

3804 94 

Hand Sanitizer 

5% 

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 


  1. (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 
  2. (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.

CORRIGENDUM

G.S.R. ...(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 14th June, 2021, on page 9, in the Table, against Sl. No. 8, in column (2), for “3804 94”, read “3808 94”.

Click here to download the notification

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