Provide the concessional rate of MGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021
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RNI No. MAHBIL /2009/37831 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 17th June 2021. NOTIFICATION Notification No. 05 / 2021—State Tax (Rate) MaHarasHTRA Goobs AND Services Tax Act, 2017. No. GST-1021 / C.R.62 (A) / Taxation 1. —In exercise of the powers conferred by sub- section (I) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter in this notification referred to as “the said Act”), the Government of Maharashtra, 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 state tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely :— HAT AR-F-2¢0—2 R TERTZ A IS SATERI HOT IR-F, T 9, R0Y/FD R0, TH R’¥3 Table Sl Chapter, Description of Goods Rate No. Heading, Sub-heading or Tariff item 1 2804 Medical Grade Oxygen 2.5% 2 30 Tocilizumab Nil 4 30 Remdesvir 2.5% 5 30 Heparin (anti-coagulant) 2.5% 6 3002 or 3822 Covid-19 testing kits 2.5% 7 3002 or 3822 Inflammatory Diagnostic (marker) kits, 2.5% Ferritin, Pro Calcitonin (PCT) and blood gas reagents. 8 3808 94 Hand Sanitizer 2.5% 9 6506 99 00 Helmets for use with non-invasive ventilation 2.5% 10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5% 11 9018 19 or 9804 | Pulse Oximeter 2.5% 12 9018 High flow nasal canula device 2.5% 13 9019 20 or 9804 | Oxygen Concentrator/ generator 2.5% 14 9018 0r 9019 Ventilators 2.5% 15 9019 BiPAP Machine 2.5% 16 9019 (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators (ii) Canula for use with ventilators 2.5% 17 9025 Temperature check equipment 2.5% 18 8702 or 8703 Ambulance 6% 2. This notification shall come into force on the 14th day of June, 2021 and shall remain in force upto and inclusive of the 30th September 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.