The Central Government through circular dated 14th June, 2021 has relaxed the integrated tax leviable on following goods by fixing the maximum rate of tax to be levied on the same. The notification is issued in view of second wave of Covid-19 outbreak;
- Medical Grade Oxygen
- Tocilizumab Nil
- Amphotericin B Nil
- Remdesvir
- Heparin (anti-coagulant)
- Covid-19 testing kits
- Inflammatory Diagnostic (marker) kits,
- Hand Sanitizer
- Helmets for use with non-invasive ventilation
- Gas/Electric/other furnaces for crematorium
- Pulse Oximeter
- High flow nasal canula device
- Oxygen Concentrator/ generator
- Ventilators
- Non-invasive ventilation nasal or oronasal masks for ICU ventilators
- Canula for use with ventilators
- Temperature check equipment
- Ambulances
This notification shall remain in force up to and inclusive of the 30th September, 2021.