Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. (Notification No. 05/2021-State Tax (Rate))

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 05/2021— State Tax (Rate) Dated: The 16'* November,2021 No. F.3(108)/Fin.(Exp-D/2021-22/DS-I/ 3& - In exercise of the powers conferred by sub- section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as “the said Act”), the Lieutenant Governor of the National Capital Territory of Delhi, 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 Table aforesaid: Table se Chapter, : Heading, ae No. Sub-heading or Description of Goods Rate 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% Inflammatory Diagnostic (marker) kits, 7 3002 or 3822 Protein), LDH (Lactate De-Hydrogenase), 2.5% Ferritin, Pro Calcitonin (PCT) and blood gas reagents. 3808 94 Hand Sanitizer 2.5% 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 9864 | 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 or 9019 Ventilators 2.5% 15 9019 BiPAP Machine 2.5% Non-invasive ventilation nasal or oronasal masks for ICU ventilators 2.5% 17 9025 Temperature check equipment 2.5% 18 8702 or 8703 Ambulance 6% 2. This notification shall remain in force upto and inclusive of the 30September, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, Aft - a (Ravinder Kumar) No. F.3(108)/Fin (Exp-1)/2021-22/DS-I/ 30% Dated: The 16" November,2021 Copy forwarded for information to:- i 1. The Principal Secretary to the Hon’ble Lieutenant Goverror, Delhi. 2. The Additional Chief Secretary (GAD), Govt of NCT of Delhi with the request to pub- lish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. : 4. The Commissioner, State Tax, Deihi, Vyapar Bhawan, I.P."Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi. 6. The Secretary to Finatice Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Es- tate, New Delhi. , 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi 8. Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. 9, The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New elhi. . Website. (Ravinder Kumar)