The Government as a follow-up of the decision of the GST Council at its 43rd meeting notified the constitution of a Group of Ministers (GoM) to examine the issue of GST concession/exemption to COVID relief material.
The GOM is directed to submit its report by June 08, 2021.
The GOM shall consist of 8 ministers namely Conrad Sangma (Chief Minister of Meghalaya) as a Convenor, Nitinbhai Patel (Deputy Chief Minister of Gujarat), Ajit Pawar (Deputy Chief Minister of Maharashtra), Mauvin Godinho (Minister for Transport & Panchayati Raj, Housing, Protocol and Legislative Affairs, Goa), K.N. Balagopal (Minister for Finance, Kerala), Niranjan Pujari (Minister for Finance and Excise Orrissa), T. Harish Rao, (Minister for Finance, Telangana), and Suresh K.R. Khanna (Minister for Finance, U. P.) as its members.
The GOM shall examine the need for GST concession/exemption and make recommendations on COVID vaccines, drugs and medicines for COVID treatment, and testing kits for COVID detection; Medical grade oxygen, Pulse oximeters, Hand sanitizers, Oxygen therapy equipment such as Concentrators, Generators and Ventilators, PPE kits, N 95 masks, surgical masks, temperature checking equipment; and any other items required for COVID relief.
The GOM on COVID relief shall be assisted by a Committee of officers from the Centre and the States as convened by the GOM.
In the 43rd GST Council meeting the Union Finance Minister Proposed, chaired by Finance Minister Nirmala Sitharaman announced exemption of IGST on COVID-19 relief items.
As a COVID-19 relief measure, a number of specified COVID-19 related goods such as medical oxygen, oxygen concentrators, and other oxygen storage and transportation equipment, certain diagnostic markers test kits and COVID-19 vaccines, etc., have been recommended for full exemption from IGST, even if imported on payment basis, for donating to the government or on the recommendation of state authority to any relief agency.
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