Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. - 05/2021 - Integrated GST (IGST) Rate

Concessional IGST rates on specified COVID 19 relief supplies reduce tax on medicines, oxygen and medical equipment until end of September.

Concessional IGST rates are prescribed for specified COVID 19 relief goods listed by tariff classification, reducing the integrated tax payable on those supplies to the rates indicated against each entry. The measure identifies categories including medical grade oxygen, specified drugs, COVID 19 testing and inflammatory diagnostic kits, sanitizers, ventilation helmets, oxygen equipment, ventilators and related consumables, diagnostic and monitoring devices, ambulances and crematorium furnaces, each assigned a specific IGST rate; the notification exempts integrated tax in excess of those rates and is temporary in character until the end of September as noted.