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| GST Rate List 2021 Pdf Details |
|---|
 |
| No. of Pages : 235 |
| PDF Size : 01.MB |
| Language : English |
| Category : Government |
| Source : gstcouncil.gov.in |
GST Rate List 2021
Since July 1, 2017, there has been GST laws in force. It was the country’s largest tax-related reform to date, and it eliminated many previously imposed cascading levies.
The 44th GST Council, chaired by Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman, decided to cut the GST rates on the specified products used in Covid-19 alleviation and management until September 30, 2021.
GST 44th GST Council Meeting – GST Rate List 2021
| S. No. | Description | Present GST Rate | GST Rate recommended by GST Council |
|---|---|---|---|
| Medicines | |||
| 1. | Tocilizumab | 5% | Nil |
| 2. | Amphotericin B | 5% | Nil |
| 3. | Anti-Coagulants like Heparin | 12% | 5% |
| 4. | Remdesivir | 12% | 5% |
| 5. | Any other drug recommended by the Ministry of Health and Family Welfare (MoHFW) and Dept. of Pharma (DoP) for Covid treatment | Applicable Rate | 5% |
| Oxygen, Oxygen generation equipment and related medical devices | |||
| 1. | Medical Grade Oxygen | 12% | 5% |
| 2. | Oxygen Concentrator/ Generator, including personal imports thereof | 12% | 5% |
| 3. | Ventilators | 12% | 5% |
| 4. | Ventilator masks / canula / helmet | 12% | 5% |
| 5. | BiPAP Machine | 12% | 5% |
| 6. | High flow nasal canula (HFNC) device | 12% | 5% |
| Testing Kits and Machines | |||
| 1. | Covid Testing Kits | 12% | 5% |
| 2. | Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin, and LDH | 12% | 5% |
| Other Covid-19 related relief material | |||
| 1. | Pulse Oximeters, incl personal imports thereof | 12% | 5% |
| 2. | Hand Sanitizer | 18% | 5% |
| 3. | Temperature check equipment | 18% | 5% |
| 4. | Gas/Electric/other furnaces for a crematorium, including their installation, etc. | 18% | 5% |
| 5. | Ambulances | 28% | 12% |
39th GST Council meeting GST Rate List
The following are the rate cuts announced at the 39th GST Council meeting:
| Item | Old Rate | New Rate |
| Mobile phones and specified parts | 12% | 18% |
| Handmade matches | 5% | 12% |
| Other than handmade matches | 18% | 12% |
| Aircraft MRO (Maintenance, Repair, Overhaul) services | 18% | 5% (with full ITC) |
| Lotteries (State-owned) | 12% | 28% |
| Lotteries (State-authorised) | 28% | 28% |
| Woven and non-woven fabrics | 12% | 18% |
| Sacks of Polythene and Polypropylene in nature | 12% | 18% |
Goods and Services Tax (GST) Rates For all items, the GST Act contains a four-tier tax system. 5 percent, 12 percent, 18 percent, and 28 percent are the proposed tax slabs.
Service Tax Rates under the GST Services are subject to the same four-tier GST tax structure as goods, with rates of 5%, 12 percent, 18 percent, and 28 percent. It’s worth noting that the administration has decided to exempt healthcare and educational services from the GST.
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