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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB -
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 05/2021-Central Tax (Rate)
New Delhi, the 14
th
June, 2021
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods
and Services Tax Act, 2017 (12 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 central 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:-
Table
Sl.
No.
Chapter,
Heading,
Sub-heading or
Tariff item

Description of Goods Rate
(1) (2) (3) (4)
1 2804 Medical Grade Oxygen 2.5%
2 30 Tocilizumab Nil
3 30 Amphotericin B 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, namely- IL6, D-
Dimer, CRP (C-Reactive Protein), LDH (Lactate De-
Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood
gas reagents.
2.5%
8 3804 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 or 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 remain in force upto and inclusive of the 30
th
September, 2021.

[F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India
notifications no 05 2021 central tax rate | iKargos