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Notification No. 05/2021 – Union Territory Tax (Rate): Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

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Important Keyword: F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC, Notification No. 05/2021 – Union Territory Tax (Rate), Section 8(1) UTGST Act 2017, Section 7 UTGST Act 2017.

[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 – Union Territory Tax (Rate)

GST: [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 8 of the UTGST Act, 2017 (14 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 union territory tax leviable thereon under section 7 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)
12804Medical Grade Oxygen2.5%
230TocilizumabNil
330Amphotericin BNil
430Remdesivir2.5%
530Heparin (anti-coagulant)2.5%
63002 or 3822Covid-19 testing kits2.5%
73002 or 3822Inflammatory 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%
83804 94Hand Sanitizer2.5%
96506 99 00Helmets for use with non-invasive ventilation2.5%
108417 or 8514Gas/Electric/other furnaces for crematorium2.5%
119018 19 or 9804Pulse Oximeter2.5%
129018High flow nasal canula device2.5%
139019 20 or 9804Oxygen Concentrator/ generator2.5%
149018 or 9019Ventilators2.5%
159019BiPAP Machine2.5%
169019Non-invasive ventilation nasal or oronasal masks for ICU ventilators Canula for use with ventilators  2.5%
179025Temperature check equipment2.5%
188702 or 8703Ambulance6%

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

Read More: Notification No. 8/2021 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017- Union territory Tax (Rate)

Web Stories: Notification No. 8/2021 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017- Union territory Tax (Rate)

Download Pdf: https://taxinformation.cbic.gov.in/

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