Notification No. 05/2021
Date: June 14, 2021
Subject: Grant of concessional GST rates on specified COVID-19 relief goods.
Description:
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.
Issued for earlier notification?
No — this is a standalone concessional notification