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Table of Contents
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 14th June, 2021
Notification No. 05/2021 - Central Tax (Rate): Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub- heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-
Table
| Sl. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 2804 | Medical Grade Oxygen | 2.5% |
| 2 | 30 | Tocilizumab | Nil |
| 3 | 30 | Amphotericin B | Nil |
| 4 | 30 | Remdesvir | 2.5% |
| 5 | 30 | Heparin (anti-coagulant) | 2.5% |
| 6 | 3002 or 3822 | Covid-19 testing kits | 2.5% |
| 7 | 3002 or 3822 | Inflammatory Diagnostic (marker) kits, namely- IL6, D- Dimer, CRP (C-Reactive Protein), LDH (Lactate De- Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. | 2.5% |
| 8 | 3804 94 | Hand Sanitizer | 2.5% |
| 9 | 6506 99 00 | Helmets for use with non-invasive ventilation | 2.5% |
| 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% |
| 13 | 9019 20 or 9804 | Oxygen Concentrator/ generator | 2.5% |
| 14 | 9018 or 9019 | Ventilators | 2.5% |
| 15 | 9019 | BiPAP Machine | 2.5% |
| 16 | 9019 | Non-invasive ventilation nasal or oronasal masks for ICU ventilators Canula for use with ventilators | 2.5% |
| 17 | 9025 | Temperature check equipment | 2.5% |
| 18 | 8702 or 8703 | Ambulance | 6% |
2. This notification shall remain in force up to and inclusive of the 30th September, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 05/2021- Central Tax (Rate)
Q1: What is Notification No. 5/2021 – Central Tax (Rate)?
Answer:
Issued on 14th June 2021, Notification No. 5/2021 – Central Tax (Rate) granted concessional GST rates on specified Covid-19 relief supplies including oxygen, medicines, testing kits, and equipment.
👉 Validity: Up to 30th September 2021.
For expert GST filing, visit GST Professionals.
Q2: Which medicines were covered under concessional GST rates?
Answer:
The following medicines received exemptions/concessions:
Tocilizumab – Nil
Amphotericin B – Nil
Remdesivir – 2.5%
Heparin (anti-coagulant) – 2.5%
For pharma compliance, check GST Compliance Services.
Q3: What medical oxygen and related devices were included?
Answer:
Key oxygen-related items included:
Medical Grade Oxygen – 2.5%
Oxygen Concentrator/Generator – 2.5%
Ventilators – 2.5%
BiPAP Machines – 2.5%
High flow nasal cannula devices – 2.5%
For healthcare startups, explore GST Registration.
Q4: Were diagnostic kits and testing equipment also covered?
Answer:
Yes ✅
Covid-19 testing kits – 2.5%
Inflammatory diagnostic marker kits (IL-6, D-Dimer, CRP, LDH, Ferritin, PCT, blood gas reagents) – 2.5%
Pulse Oximeters – 2.5%
Temperature check equipment – 2.5%
Stay compliant with GST Return Filing.
Q5: What about Covid-related protective and supportive equipment?
Answer:
The following were also included:
Hand Sanitizers – 2.5%
Helmets for non-invasive ventilation – 2.5%
Nasal/oronasal masks & cannulas for ICU ventilators – 2.5%
Ambulances – 6%
For hospitals, Setup Business with GST-ready compliance.
Q6: Why was this notification important?
Answer:
The concessional GST was aimed at:
✔ Reducing treatment costs during the Covid-19 pandemic.
✔ Ensuring affordability of critical medicines, oxygen, and testing.
✔ Supporting healthcare providers and patients with lower tax burden.
For NGOs and relief groups, MSME Registration can support compliance.
Q7: Was this benefit time-bound?
Answer:
Yes ⏳
The notification was valid till 30th September 2021. After that, normal GST rates resumed unless extended by fresh notifications.
For compliance in transition, use Digital Signature Certificate (DSC).
Q8: How did it align with GST Council’s recommendations?
Answer:
The concessional rates were based on GST Council’s decision during its 44th meeting (12th June 2021), keeping in mind the Covid-19 crisis and public interest.
For broader compliance, see Private Limited Compliance.
Download PDF: Notification No. 05/2021- Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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