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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-Union Territory Tax (Rate); Dated: June 14, 2021

G.S.R. 407(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax 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)

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

(i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators

(ii) 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 upto and inclusive of the 30th September, 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-Union Territory Tax (Rate); Dated: June 14, 2021

G.S.R. 404(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (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.11/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28th June, 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 union territory tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.".

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

(Rajeev Ranjan)
Under Secy.

Note : The principal notification No. 11/2017 - Union Territory Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and was last amended by Notification No. 02/2021- Union Territory Tax (Rate), the 2nd June, 2021 vide number G.S.R. 379(E), dated the 2nd June, 2021.