Concessional rate of tax till 30.09.2021 for goods used in Covid-19 relief and management

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..... oods and Services Tax Act, 2017 No.(GHN-41) GST-2021/S.11(1) (54) TH: - In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of .....

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..... (3) (4) 1 2804 Medical Grade Oxygen 2.5% 2 30 Tocilizumab Nil 3 30 Amphotericin B Nil 4 30 .....

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..... 5% 10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5% 11 9018 19 or 9804 Pulse Oximeter 2.5% 12 9018 High flow nasal canula device 2.5% .....

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