Lok Sabha Question No. 216 (UNSTARRED), answered on 2021-07-19
Subject: GST on Covid Relief Goods
Ministry: FINANCE
Asked by: Anurag Sharma

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

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## LOK SABHA

## UNSTARRED QUESTION NO.216

## TO BE ANSWERED ON MONDAY THE 19 TH   JULY, 2021 ASHADHA 28, 1943 (SAKA)

## GST ON COVID RELIEF GOODS

## 216. SHRI ANURAG SHARMA:

Will the Minister of FINANCE be pleased to state:

- (a)  whether it  is  a  fact  that  the  Government  has  brought  down  the  Goods  and Services Tax (GST) on 14 Covid relief goods;
- (b) if so, the details thereof;
- (c)  whether  it  is  also  true  that  the  relaxation  given  will  remain  till  September, 2021 and if so, the details thereof; and
- (d) whether it is also true that this met with the demands of the many States in this regard and if so, the details thereof?

## ANSWER

## MINISTER OF STATE IN THE MINISTRY OF FINANCE SH. PANKAJ CHOUDHARY

(a): In order to ensure the availability and affordability of the items necessary for treatment and management of COVID-19 situation, Government has reduced the GST rates on such items.

(b): The details of goods for Covid relief on which GST rate has been reduced is enclosed.

(c): The  above  stated  concessions  are  effective  upto  and  inclusive  of  30 th September, 2021.

(d): GST  rates  are  prescribed  on  the  basis  of  recommendations  of  the  GST Council as made from time to time. GST Council is a constitutional body having Ministers of all the states and Union Territory having legislature as its member. The recommendations, in this regard, were based on suggestions received from many State Governments.

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## Covid Relief Goods on which GST rate has been reduced

| S. No.                                                             | Description                                                                     | From                                                               | To                                                                 |
|--------------------------------------------------------------------|---------------------------------------------------------------------------------|--------------------------------------------------------------------|--------------------------------------------------------------------|
| A. Medicines                                                       | A. Medicines                                                                    | A. Medicines                                                       | A. Medicines                                                       |
| 1.                                                                 | Tocilizumab                                                                     | 5%                                                                 | Nil                                                                |
| 2.                                                                 | Amphotericin B                                                                  | 5%                                                                 | Nil                                                                |
| 3.                                                                 | Anti-Coagulants like Heparin                                                    | 12%                                                                | 5%                                                                 |
| 4.                                                                 | Remdesivir                                                                      | 12%                                                                | 5%                                                                 |
| B. Oxygen, Oxygen generation equipment and related medical devices | B. Oxygen, Oxygen generation equipment and related medical devices              | B. Oxygen, Oxygen generation equipment and related medical devices | B. 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.                                                                 | Bi PAP Machine                                                                  | 12%                                                                | 5%                                                                 |
| 6.                                                                 | High flow nasal canula(HFNC)device                                              | 12%                                                                | 5%                                                                 |
| C. Testing Kits and Machines                                       | C. Testing Kits and Machines                                                    | C. Testing Kits and Machines                                       | C. Testing Kits and Machines                                       |
| 1.                                                                 | Covid Testing Kits                                                              | 12%                                                                | 5%                                                                 |
| 2.                                                                 | SpecifiedInflammatoryDiagnosticKits,namelyD- Dimer,IL-6, Ferritin and LDH       | 12%                                                                | 5%                                                                 |
| D. OtherCovid-19relatedreliefmaterial                              | D. OtherCovid-19relatedreliefmaterial                                           | D. OtherCovid-19relatedreliefmaterial                              | D. OtherCovid-19relatedreliefmaterial                              |
| 1.                                                                 | Pulse Oximeters, including 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%                                                                |

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