The 44th GST Council meeting held under the Chairmanship of FM Nirmala Sitharaman has decided to reduce the GST rates on specified items being used in COVID-19 relief and management

Ministry of Finance:

The 44th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here today. 

The Council in its meeting has decided to reduce the GST rates on the specified items being used in Covid-19 relief and management till 30th September, 2021.

The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance & States/ UTs.

The details of recommendations are given below :

S. No.DescriptionPresent GST RateGST Rate recommended by GST Council
2.Amphotericin B5%Nil
3.Anti-Coagulants like Heparin12%5%
5.Any other drug recommended by Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatmentApplicable Rate 5%
Oxygen, Oxygen generation equipment and related medical devices
1.Medical Grade Oxygen12%5%
2.Oxygen Concentrator/ Generator, including personal imports thereof12%5%
4.Ventilator masks / canula / helmet12%5%
5.BiPAP Machine12%5%
6.High flow nasal canula (HFNC) device12%5%
Testing Kits and Machines
1.Covid Testing Kits12%5%
2.Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH12%5%
Other Covid-19 related relief material
1.Pulse Oximeters, incl personal imports thereof12%5%
2.Hand Sanitizer18%5%
3.Temperature check equipment18%5%
4.Gas/Electric/other furnaces for crematorium, including their installation, etc.18%5%

These rate reductions/exemptions shall remain in force upto 30th September 2021.

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