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Atal Nagar, the2gthJuly 2021
NOTIFICATION
_ No.04/2021-State Tax @ate)
3. This notification shall be deemed to have come into force with effect from the l4th June of May, GAURAV DV/IVEDI, Principal Secretary.
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| 12 | 9018 | Er{ c-dl fw d-tdr BqTW | 2.50 |
| 13 | 9019 20, 9804 | effisd o-*eterTw€i | 2.1Yo |
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Atal Nagar, the29thJuly 2021
No d'"J1il?fJi?i,."'
No. F I0-39/2021/CTN(49).- In exercise of the powers conferred by sub-section (1) of section l l of
..the the Chhattisgarh Goods and Services Tax Ac! 2017 (7 ot20l7) (hereafter in this notification referred to as said Act"), the State 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 state 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 Tariffitem | Description of Goods | Rate |
| I | Q\ | (3) | @) |
| I | 2804 | Medical Grade Oxygen | 2.5% |
| 2 | 30 | Tocilizumab | Nil |
| J | 30 | Amphotericin B | NiI |
| 4 | 30 | Remdesvir | 2.s% |
| 5 | 30 | Heparin (anti-coagulant) | 2.s% |
| 6 | 3002 or 3822 | Covid-I9 testing kits | 2.5% |
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| 7 | 3002 or 3822 | lnflammatory Diagnostic (marker) kits, namely- IL6, D- Dimer, CRP'(C-Reactive Protein), LDH (Lactate De- Hydrogenase), Ferritin, Pro Calcitonin @CT) and blood gas reagents. | 25% |
| 8 | 3808 94 | Hand Sanitizer | 2.5o/o |
| 9 | 6506 99 00 | Helmets for use with non-invasive ventilation | 2.5o/o |
| l0 | 8417 or 8514 | Gas/Electric/otler furnaces for crematorium | 25% |
| ll | 9018 19 or9804 | Pulse Oximeter | 2.5o/o |
| 12 | 9018 | High flow nasal canula device | 2.5% |
| l3 | 9019 20 or 9804 | Oxygen Concenfrator/ generator | 2.5Y" |
| t4 | 9018 or 9019 | Ventilators | 2.5o/o |
| 15 | 9019 | BiPAP Machine | 2.5% |
| t6 | 9019 | (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators - (ii) Canula for use with ventilators | 2.5o/o |
| t'7 | 9025 | Temperature check equipment | 25% |
| 18 | 8702 or 8703 | Ambulance | 6% |
2. This notification shall be deemed to have come into force from 14 june, 2021 upto and inclusive of the 30th September,202l.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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