Recommendations of 44th GST Council Meeting. Change in GST Rates on goods being used in Covid-19 relief and management
The 44th GST Council met today under the Chairmanship of Union Finance & Corporate Affairs Minister through video conferencing .
The Council decided to reduce the GST rates on the specified items being used in Covid-19 relief and management till 30th September, 2021.
The Finance Ministers of States & UTs and senior officers of the Ministry of Finance & States/ UTs were participants of the meeting.
The details of Recommendations of 44th GST Council Meeting are as under:
| 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 D-Dimer, 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% |
These rate reductions/exemptions shall remain in force upto 30th September 2021.
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
- Registration u/s 12AB can’t be denied for non commencement of activity – ITAT
- Addition deleted as banks wrongly associated PAN of assessee with ATM Cash Account
- Supreme Court directions on issuing summon to advocate representing accused
