In lieu of pandemic, Government has reduced the GST rates on COVID-19 related items. It also announced certain extensions in GST Compliances due dates.
Having stated that, the whole world has been facing unprecedented times due to the crises caused by the pandemic COVID-19. In order to stay safe and healthy, the individual beings are advised to take numerous precautions like washing/cleaning hands with soaps/hand washes, sanitizers, wearing masks and maintaining social distancing.
Despite following the above precautions, if the individual contracts with COVID-19, then he is advised to take medicines under the direction of the prescribed medical practitioner. In cases of severe Corona, the individuals may also be advised to use oxygen cylinder, concentrators, crucial drugs or at the worst can be put on ventilator for their well being and recovery.
Also Read: How to calculate GST?
GST Rates on COVID-19 Related Items
The Government of India imposes and collects GST on all such COVID-19 related items and the rate of GST may range from as low as to 5% to as high as to 28%. The GST rates of these COVID-related items along with the HSN Code are as follows:
| Particulars | COVID-19 Related Items | HSN Code | GST Rate |
|---|---|---|---|
 |
Vaccines | 3002 | 5% (Reduced from 12%) |
 |
Remdesivir and Tocilizumab | 3004 | 5% |
 |
Oxygen concentrators | 9019 | 12% (Reduced from 28%) |
 |
Ventilators | 9019 | 12% (Reduced from 28%) |
 |
COVID testing kits | 3822 | 5% |
 |
Pulse oximeters | 9018 | 5% |
 |
Hand sanitizers | 3808 | 5% |
 |
Masks | 6307 | 5% |
 |
PPE kits | 3926 | 5% |
 |
Infrared thermometers | 9025 | 5% |
 |
Ambulances | 8703 | 12% (Reduced from 28%) |
Important Note
Please note that the Government of India recently has granted exemption from IGST on import of such goods received free of cost for free distribution for COVID Relief. This exemption shall remain valid till 30th June, 2021. Read Ad Hoc Exemption Order Here!
The 44th GST Council meeting has further decided to lower the GST rates on specified items being used in COVID-19 relief and management till 30th September, 2021
Disclaimer: The above mentioned GST rates are only indicative and are subject to the change due to the matters being sub-judice under the court of law. TaxHelpdesk shall not be held liable if there is any change in the change of the GST rates.
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