QUESTION

ABC are manufacturing an Oxygen Plant/Oxygen Generator which is used by Industries and Hospitals. Oxygen plant for above use covered under GST Tariff 842139. Whether exemption of Notification No. 05/2021 dated 14.06.2021 Integrated Tax Rate is available on this product.

ANSWER

FACTS OF THE CASE :

Supplier is manufacturing items covered under GST Tariff 842139. To check whether exemption of notification No. 05/2021 dated 14.06.2021 Integrated Tax Rate is applicable on the same.

LAW APPLICABLE :

Following items are covered as per Notification No. 05/2021-Integrated Tax (Rate) :

SI. No.

Chapter, Heading, Sub-heading or Tariff item

Description of Goods

Rate
(1) (2) (3) (4)
1 2804 Medical Grade Oxygen 5%
2 30 Tocilizumab Nil
3 30 Amphotericin B Nil
4 30 Remdesvir 5%
5 30 Heparin (anti-coagulant) 5%
6 3002 or 3822 Covid-19 testing kits 5%
7 3002 or 3822 Inflammatory Diagnostic (marker) kits, namely- IL6, DDimer, CRP (C-Reactive Protein), LDH (Lactate DeHydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. 5%
8 3804 94 Hand Sanitizer 5%
9 6506 99 00 Helmets for use with non-invasive ventilation 5%
10 8417 or 8514 Gas/Electric/other furnaces for crematorium 5%
11 9018 19 or 9804 Pulse Oximeter 5%
12 9018 High flow nasal canula device 5%
13 9019 20 or 9804 Oxygen Concentrator/ generator 5%
14 9018 or 9019 Ventilators 5%
15 9019 BiPAP Machine 5%
16 9019 (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators
(ii) Canula for use with ventilators		 5%
17 9025 Temperature check equipment 5%
18 8702 or 8703 Ambulance 12%

INTERPRETATION :

In the present case, the item falling under the HSN Code :842139 does not fall under the ambit of Notification 05/2021-Integrated Tax (Rate). Therefore relief under the said notification cannot be availed.

CONCLUSION :

Notification 05/2021-Integrated Tax (Rate) does not apply to items falling under HSN Code :842139. (Reply dt. 03/08/2021)