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
  1. 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


  1. 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%
  1. Testing Kits and Machines
1. Covid Testing Kits 12% 5%
2. Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH 12% 5%
  1. Other Covid-19 related relief material
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.




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