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May 19, 2021

Haryana Lets GST Refund on Covid Items’ donation

by CA Shivam Jaiswal in GST

Haryana Lets GST Refund on Covid Items’ donation

The Haryana government has allowed reimbursement of goods and service tax paid by companies, non-governmental or­ganisations and individuals on purchase of 15 items including Covid vaccines, remdesi­vir injections, ventilators and oxygen cylin­ders that they have donated free of cost to the state government or state-run hospitals. Haryana is the first state to give such a relax­ation. The Centre has already waived integra­ted GST (IGST) till June 30 on the import of Covid-related relief material donated or rece­ived from outside India for free distribution. “In order to encourage such efforts, it is ne­cessary in the public interest to facilitate do­nation of such items appearing in the table annexed herewith by way of reimbursement of GST, if any, already paid on such Covid- re­lated items.

Below read full notification




The 17th May 2021

No. 28/19/2021-5B&C.— In view of the surge in number of cases of COVID-19 pandemic, the State of Haryana is facing acute shortage of liquid medical oxygen and other health equipment such as ventilators, medicines etc. Large number of Corporates, Non-Government Organisations (NGOs) and individuals are coming forward to help the State Government in its efforts to augment the health infrastructure and equipment by way of donating such material to Government medical facilities.

In order to encourage such efforts, it is necessary in the public interest to facilitate donation of such items appearing in the table annexed herewith by way of reimbursement of GST (including the State, Central or IGST portions), if any, already paid on such covid related items. The reimbursement of GST shall be subject to the following conditions:

  1. Such covid related material shall be donated free of cost to the Government of Haryana, hospitals run by State Government, or any Hospital/ Institution permitted by State Government to receive such material through Health & Family Welfare, Department, Government of Haryana.
  2. This Scheme shall remain in force up to and inclusive of the 30th June, 2021.
  3. The Health & Family Welfare Department shall issue a certificate of such donation, which shall be submitted by such donors to the Excise and Taxation Department for claiming refund, which shall after verifying the amount of GST paid, sanction the reimbursement of GST.

By order and in the name of Governor of Haryana.


Additional Chief Secretary to Government Haryana, Finance Department.


S. No.Description
1Oxygen concentrator including flow meter, regulator, connectors and tubings
2Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, cryogenic oxygen Air separation Units (ASUs) producing liquid/gaseous oxygen.
3Oxygen canister/cylinders (D-type or B-type)
4Oxygen filling systems
5Oxygen storage tanks
6Oxygen generator
7ISO containers for Shipping Oxygen
8Cryogenic road transport tanks for Oxygen
9Oxygen cylinders including cryogenic cylinders and tanks
10Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula).
11High flow nasal canula device with all attachments; nasal canula for use with the device
12Helmets for use with non-invasive ventilation.
13Non-invasive ventilation nasal masks for ICU ventilators
14COVID-19 vaccine
15Injection Remdesivir

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