Union Territory Tax Notifications (Rate)

UGST Notification rate 05/2021

 

TitleSeeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
Number05/2021
Date14-06-2021
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In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 union territory tax leviable thereon under section 7 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

Table

 

 

Sl.

No.

 

 

Chapter, Heading,

Sub-heading or Tariff item

 

 

 

Description of Goods

 

 

 

Rate

(1)(2)(3)(4)
12804Medical Grade Oxygen2.5%
230TocilizumabNil
330Amphotericin BNil
430Remdesvir2.5%
530Heparin (anti-coagulant)2.5%
63002 or 3822Covid-19 testing kits2.5%
 

 

7

 

 

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.

 

 

2.5%

83804 94Hand Sanitizer2.5%
96506 99 00Helmets for use with non-invasive ventilation2.5%
108417 or 8514Gas/Electric/other furnaces for crematorium2.5%
119018 19 or 9804Pulse Oximeter2.5%
129018High flow nasal canula device2.5%
139019 20 or 9804Oxygen Concentrator/ generator2.5%
149018 or 9019Ventilators2.5%
159019BiPAP Machine2.5%

 

 

 

16

 

 

9019

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

(ii)    Canula for use with ventilators

 

 

2.5%

179025Temperature check equipment2.5%
188702 or 8703Ambulance6%

 

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