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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

Extract

..... Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2021- Integrated Tax (Rate) New Delhi, the 14 June, 2021 G.S.R. 406 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 .....

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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

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..... 9 6506 99 00 Helmets for use with non-invasive ventilation 5% 10 8417 or 8514 Gas/Electric/other furnaces for crematorium 5% 11 9018 19 or 9804 Pulse Oximeter 5% 12 9018 High flow nasal canula device 5% 13 9019 20 or 9804 Oxygen Concentrator/ generator 5% 14 9018 or 9019 Ventilators 5% 15 9019 BiPAP Machine 5% 16 9019 (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators (ii) Canula for use with ventilators 5% 17 9025 Temperature check equipment 5% 18 8702 or 8703 Ambulances 1 .....

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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

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