Recommendations of 44th GST Council Meeting - Change in GST Rates on goods being used in Covid-19 relief and management

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

5%

2. 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%

3. 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%

4. 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%