44th GST Council Meeting dated 12-06-2021

Press release on revised GST Rates on goods being used in Covid-19 relief and management till 30th September, 2021.

S. No.DescriptionPresent GST RateGST Rate recommended by GST Council
(A)Medicines  
1.Tocilizumab5%Nil
2.Amphotericin B5%Nil
3.Anti-Coagulants like Heparin12%5%
4.Remdesivir12%5%
5.Any other drug recommended by Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatmentApplicable Rate5%
(B)Oxygen, Oxygen generation equipment and related medical devices  
1.Medical Grade Oxygen12%5%
2.Oxygen Concentrator/ Generator, including personal imports thereof12%5%
3.Ventilators12%5%
4.Ventilator masks / canula / helmet12%5%
5.BiPAP Machine12%5%
6.High flow nasal canula (HFNC) device12%5%
(C)Testing Kits and Machines  
1.Covid Testing Kits12%5%
2.Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH12%5%
(D)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%
5.Ambulances28%12%

Sachin Sharma, Associate, SW