The 44th GST Council Meeting has recommended the reduced GST rates on the specified items being used in Covid-19 relief and management till September 30, 2021. The Press Release dated 12.06.2021 has provided the list of items and the reduced rates as tabled below:
| S. No. | Description | Present GST Rate | GST Rate recommended by GST Council |
| 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% |
| 6 | Medical Grade Oxygen | 12% | 5% |
| 7 | Oxygen Concentrator/ Generator, including personal imports thereof | 12% | 5% |
| 8 | Ventilators | 12% | 5% |
| 9 | Ventilator masks / canula / helmet | 12% | 5% |
| 10 | BiPAP Machine | 12% | 5% |
| 11 | High flow nasal canula (HFNC) device | 12% | 5% |
| 12 | Covid Testing Kits | 12% | 5% |
| 13 | Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH | 12% | 5% |
| 14. | Pulse Oximeters, incl personal imports thereof | 12% | 5% |
| 15. | Hand Sanitizer | 18% | 5% |
| 16. | Temperature check equipment | 18% | 5% |
| 17. | Gas/Electric/other furnaces for crematorium, including their installation, etc. | 18% | 5% |
| 18. | Ambulances | 28% | 12% |
*Tanvi Singh, Editorial Assistant has put this story together.
