The Haryana became the first state in India to allow reimbursement of goods and service tax paid by companies, non-governmental organisations and individuals on purchase of 15 items including Covid vaccines, Remdesivir injections, ventilators and oxygen cylinders that they have donated free of cost to the state government or state-run hospitals.
In view of the surge in the number of cases of COVID-19 pandemic, the State of Haryana is facing acute shortage of liquid medical oxygen and other health equipment such as ventilators, medicines etc. Large number of Corporates, Non-Government Organisations (NGOs) and individuals are coming forward to help the State Government in its efforts to augment the health infrastructure and equipment by way of donating such material to Government medical facilities.
This notification aims to encourage efforts by corporations, non-government organisations (NGOs) and individuals and facilitate donations of items such as oxygen concentrators, Covid-19 vaccines, Remdesivir injections, etc. as the country battles the intense second Covid-19 wave.
Haryana will reimburse GST already paid on such Covid-19 related items, subject to various conditions.
Firstly, such covid related material shall be donated free of cost to the Government of Haryana, hospitals run by State Government, or any Hospital/ Institution permitted by State Government to receive such material through Health & Family Welfare, Department, Government of Haryana.
Secondly, this Scheme shall remain in force up to and inclusive of the 30th June, 2021.
Lastly, the Health & Family Welfare Department shall issue a certificate of such donation, which shall be submitted by such donors to the Excise and Taxation Department for claiming refund, which shall after verifying the amount of GST paid, sanction the reimbursement of GST.
“Haryana is facing an acute shortage of liquid medical oxygen and other health equipment such as ventilator, medicines etc… in order to encourage efforts by corporates, NGOs and individuals coming forward to help the state government … by way of donations, it is necessary in the public interest to facilitate donation of such items,” the state government said.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in
