In exercise of the powers conferred by sub -section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act"), the Central 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, subheading, 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 central 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
(ii) Canula for use with ventilators
2. This notification shall remain in force upto and inclusive of the 30th September, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
CORRIGENDUM F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC, Dated, 15th June, 2021
In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Central Tax (Rate), dated the 14th June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 405(E), dated the 14th June, 2021, on page 7, in the Table, against Sl. No. 8, in column (2), for "3804 94", read "3808 94".