1 / 2

Concessional rate of CGST on Covid-converted

Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021<br> The length of the meta description is perfect. (741 pixels out of 1000 max pixel length)

24273
Download Presentation

Concessional rate of CGST on Covid-converted

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. www.taxgyata.com Concessional rate of CGST on Covid-19 relief supplies 14-06-2021 | GST | CGST (Rate) Notifications Notification No. 05/2021 - Central Tax (Rate) G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, subheading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:- Description of Goods Rate Sl. No. Chapter, Heading, Sub- heading or Tariff item (2) 2804 30 30 30 30 3002 or 3822 3002 or 3822 (1) 1 2 3 4 5 6 7 (3) Medical Grade Oxygen Tocilizumab Amphotericin B Remdesvir Heparin (anti-coagulant) Covid-19 testing kits Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP (C-Reactive Protein), LDH (Lactate De-Hydrogenase), Calcitonin (PCT) and blood gas reagents. Hand Sanitizer (4) 2.5% Nil Nil 2.5% 2.5% 2.5% 2.5% Ferritin, Pro 8 3804 9 2.5% 3808 94 6506 99 00 8417 or 8514 9 10 Helmets for use with non-invasive ventilation Gas/Electric/other furnaces for crematorium 2.5% 2.5%

  2. www.taxgyata.com 11 12 13 14 15 16 9018 19 or 9804 9018 9019 20 or 9804 9018 or 9019 9019 9019 Pulse Oximeter High flow nasal canula device Oxygen Concentrator/ generator Ventilators BiPAP Machine (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% ( ) Canula for use with ventilators Temperature check equipment Ambulance 17 18 9025 8702 or 8703 2.5% 6% This notification shall remain in force upto and inclusive of the 30th September, 2021.

More Related