Integrated Tax Notifications (Rate)

IGST Notification rate 05/2021

TitleSeeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 integrated tax leviable thereon under section 5 of the said Act, as in excess of  the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-









Chapter, Heading,

Sub-heading or Tariff item




Description of Goods





12804Medical Grade Oxygen5%
330Amphotericin BNil
530Heparin (anti-coagulant)5%
63002 or 3822Covid-19 testing kits5%





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.




83804 94Hand Sanitizer5%
96506 99 00Helmets for use with non-invasive ventilation5%
108417 or 8514Gas/Electric/other furnaces for crematorium5%
119018 19 or 9804Pulse Oximeter5%
129018High flow nasal canula device5%
139019 20 or 9804Oxygen Concentrator/ generator5%
149018 or 9019Ventilators5%
159019BiPAP Machine5%








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

(ii)    Canula for use with ventilators




179025Temperature check equipment5%
188702 or 8703Ambulances12%


  1. This notification shall remain in force upto and inclusive of the 30thSeptember, 2021.