Part 3: Certain other COVID-19 related relaxations:
S. No | Items | Relief |
1 | Medical oxygen, oxygen concentrators and other oxygen storage and transportation equipment, certain diagnostic markers test kits and COVID-19 vaccines | Exempt from GST till 31-08-2021. |
2 | Amphotericin B | Exempt from GST till 31-08-2021. |
3 | Diethylcarbamazine (DEC) tablets | GST Rate reduced to 5% from 12% |
4 | Food supplied to an educational institution for programs like Mid–Day Meal. | Exempt from GST |
5 | Examination Fee charged by NBE or similar Central or State Educational Boards | Exempt from GST |
6 | Apartments constructed by Developer promoter and sold by Land Owner promoter | Land Owner Promoter Utilize credit of GST charged by Developer promoter. |
7 | MRO services in respect of ships/vessels | GST rate reduced to 5% from 18% |
8 | Milling of wheat/paddy into flour/rice | Exempt if used for PDS. Taxable at 5% otherwise. |
9 | Construction of rope-way for government | Taxable at 18% |
10 | Annuity payments received as deferred payment for the service by way of access to a road or a bridge. | Exempt from GST |
11 | Loans Guaranteed by government taken by its undertakings and PSUs from Banks and Financial Institutions | Exempt from GST |