Recommendations of 44th GST Council Meeting, Reduction of GST rates on specified medicines, medical devices, oxygen, oxygen equipment, testing kits and machines

Click here to download Press Release : Recommendations of 44th GST Council Meeting

Ministry of Finance
Recommendations of 44th GST Council Meeting
Change in GST Rates on goods being used in Covid-19 relief and management
Posted On: 12 JUN 2021 3:39PM by PIB Delhi

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. Description Present GST Rate GST Rate recommended by GST Council
A. Medicines
1. Tocilizumab 5% Nil
2. Amphotericin B 5% Nil
3. Anti-Coagulants like Heparin 12% 5%
4. Remdesivir 12% 5%
5. Any other drug recommended by Ministry of Health
and Family Welfare (MoHFW) and Dept. of Pharma
(DoP) for Covid treatment
Applicable Rate 5%
B. Oxygen, Oxygen generation equipment and related medical devices
1. Medical Grade Oxygen 12% 5%
2. Oxygen Concentrator/ Generator, including personal
imports thereof
12% 5%
3. Ventilators 12% 5%
4. Ventilator masks / canula / helmet 12% 5%
5. BiPAP Machine 12% 5%
6. High flow nasal canula (HFNC) device 12% 5%
C. Testing Kits and Machines
1. Covid Testing Kits 12% 5%
2. Specified Inflammatory Diagnostic Kits, namely DDimer,
IL-6, Ferritin and LDH
12% 5%
D. Other Covid-19 related relief material
1. Pulse Oximeters, including personal imports thereof 12% 5%
2. Hand Sanitizer 18% 5%
3. Temperature check equipment 18% 5%
4. Gas/Electric/other furnaces for crematorium,
including their installation, etc.
18% 5%
5. Ambulances 28% 12%

These rate reductions/exemptions shall remain in force upto 30th September 2021.
*****
RM/MV/KMN
(Release ID: 1726525)

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