(1)

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GOVERNMENT OF KARNATAKA

No. FD 55 CSL 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 15-06-2021

NOTIFICATION ( 05/2021)

In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as

“the said Act”), the Government of Karnataka, 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

Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

1

2804

Medical Grade Oxygen

2.5%

2

30

Tocilizumab

Nil

3

30

Amphotericin B

Nil

4

30

Remdesvir

2.5%

5

30

Heparin (anti-coagulant)

2.5%

6

3002 or 3822

Covid-19 testing kits

2.5%

¨sÁUÀ – 4J

Part – IVA

, 15

, 2021 (

, 25,

, ೧೯೪3)

BENGALURU, TUESDAY, 15, JUNE, 2021 (JYAISTHA , 25, SHAKAVARSHA, 1943)

. 569

No. 569

2

7

3002 or 3822

Inflammatory Diagnostic (marker) kits,

namely- IL6, D-Dimer, CRP (C-Reactive

Protein), LDH (Lactate De-Hydrogenase),

Ferritin, Pro Calcitonin (PCT) and blood gas

reagents.

2.5%

8

3804 94

Hand Sanitizer

2.5%

9

6506 99 00

Helmets for use with non-invasive ventilation

2.5%

10

8417 or 8514

Gas/Electric/other furnaces for crematorium

2.5%

11

9018 19 or 9804

Pulse Oximeter

2.5%

12

9018

High flow nasal canula device

2.5%

13

9019 20 or 9804

Oxygen Concentrator/ generator

2.5%

14

9018 or 9019

Ventilators

2.5%

15

9019

BiPAP Machine

2.5%

16

9019

(i) Non-invasive ventilation nasal or oronasal

masks for ICU ventilators

(ii) Canula for use with ventilators

2.5%

17

9025

Temperature check equipment

2.5%

18

8702 or 8703

Ambulance

6%

2.

This Notification shall be deemed to have come into force with effect from the 14^th day of

June, 2021 and shall remain in force upto and inclusive of the 30^th September, 2021.

By Order and in the name of the

Governor of Karnataka,

(K. SAVITHRAMMA)

Under Secretary to Government,

Finance Department ( C.T-1)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

SUNIL GARDE

Digitally signed by SUNIL GARDE

Date: 2021.06.16 15:31:35 +05'30'