Question- In the 44th GST Council meeting, for how long has it been recommended to cut GST rates on special goods used in Covid-19 relief and management ?
(a) August 30, 2021
(b) September 30, 2021
(c) December 31, 2021
(d) September 30, 2022
Answer—(b)
related facts —
The 44th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing on June 12, 2021.
The Council in its meeting has decided to reduce the GST rates on the specified items being used in Covid-19 relief and management till 30th September, 2021.
Recommendations of 44th GST Council Meeting —
Rate reductions/exemptions are given below —
| 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% |
By — Pankaj Pandey.