44th GST Council meet: GST on COVID treatment drugs, testing kits, Oxygen Concentrators, Ambulances reduced
New Delhi: Amid walkout by finance ministers of Congress ruled states, the GST Council on Saturday accepted the recommendations of the Group of Ministers (GoM) on reduction of GST on COVID-19 relief items.
The group of ministers, headed by Meghalaya Deputy Chief Minister Conrad Sangma, had been formed to examine whether any GST concessions or exemptions should be given on Covid-relief items.
The council has decided to reduce GST on several medicines used in COVID-19 treatment including Remdesivir, Tocilizumab, Harpirin and Amphotericin B. Similarly, GST on medical grade Oxygen, Oxygen Concentrator/ generator, ventilator, HFNC device has been reduced from 12 per cent to 5 per cent. Meanwhile, GST rates on pulse Oxymeters, COVID testing kits has been reduced from 12 per cent to 5 per cent.
The details of recommendations are given below :
| S. No. | Description | Present GST Rate | GST Rate recommended by GST Council |
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| 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% |
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| 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% |
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| 1. | Covid Testing Kits | 12% | 5% |
| 2. | Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH | 12% | 5% |
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| 1. | Pulse Oximeters, incl 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.