S. No. | Description | Present GST Rate | GST Rate recommended by GST Council |
A. Medicines | |||
1. | Tocilizumab | 5% | NIL |
2. | Amphotericin B | 5% | NIL |
3. | Anti-Coagulants like Heparin | 12% | 5% |
4. | Remdesivir | 12% | 5% |
5. | Any other drug recommended by Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatment | APPLICABLE RATE | 5% |
B. Oxygen, Oxygen generation equipment and related medical devices | |||
1. | Medical Grade Oxygen | 12% | 5% |
2. | Oxygen Concentrator/ Generator, including personal imports thereof | 12% | 5% |
3. | Ventilators | 12% | 5% |
4. | Ventilator masks / canula / helmet | 12% | 5% |
5. | BiPAP Machine | 12% | 5% |
6. | High flow nasal canula (HFNC) device | 12% | 5% |
C. Testing Kits and Machines | |||
1. | Covid Testing Kits | 12% | 5% |
2. | Specified Inflammatory Diagnostic Kits, namely DDimer, IL-6, Ferritin and LDH | 12% | 5% |
D. Other Covid-19 related relief material | |||
1. | Pulse Oximeters, incl personal imports thereof | 12% | 5% |
2. | Hand Sanitizer | 18% | 5% |
3. | Temperature check equipment | 18% | 5% |
4. | Gas/Electric/other furnaces for crematorium, including their installation, etc. | 18% | 5% |
5. | Ambulances | 28% | 12% |
Copyright © Kanak Software. All Rights Reserved.