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Untitled Document
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI
NOTIFICATION NO
05/2021-Integrated Tax (Rate); Dated: June 14, 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, 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 integrated tax leviable thereon under section 5 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 |
5% |
2 |
30 |
Tocilizumab |
Nil |
3 |
30 |
Amphotericin B |
Nil |
4 |
30 |
Remdesvir |
5% |
5 |
30 |
Heparin (anti-coagulant) |
5% |
6 |
3002 or 3822 |
Covid-19 testing kits |
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. |
5% |
8 |
3804 94 |
Hand Sanitizer |
5% |
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 |
12% |
2. This notification shall remain in force upto and inclusive of the 30thSeptember, 2021.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
(Rajeev Ranjan)
Under Secy.
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI
NOTIFICATION NO
04/2021-Integrated Tax (Rate); Dated: June 14, 2021
G.S.R. 403(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, subsection (1) of Section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 08/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28thJune, 2017, namely:-
2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, -
"Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the integrated tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 5 per cent.".
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
(Rajeev Ranjan)
Under Secy.
Note: The principal notification No. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683(E), dated the 28th June, 2017 and was last amended by Notification No. 02/2021- Integrated Tax (Rate), the 2nd June, 2021 vide number G.S.R. 378(E), dated the 2nd June, 2021.
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