Subject:-   For waiving GST on Masks, Sanitizers, Personal Protective Equipment (PPE) & Corona Test Kit and other health equipments in order to tackle COVID-10 as well as to waive custom duty and IGST on the such products, which may be required to prevent or cure Corona Virus.

Respected Madam/Sir,

1)   That the Applicant is an Advocate by profession and by way of present representation, the Applicant wish to bring to raise the issue for waiving Goods and Service Tax (GST) on Masks, Sanitizers, Personal Protective Equipment (PPE) & Corona Test Kit as well as to waive the custom duty charged upon import of such products or other similar products, which are useful to prevent further spread of Corona Virus (Covid-19) or such products/medicines/vaccines etc., which may be essential for treatment of Covid-19.

2)   That the whole world has been suffering due to Corona Virus and the same has been declared Epidemic across the world and it’s a matter of grave concern and threat for everyone. All most every State Government and the Government of India has issued advisory for taking precautions to further spread of Corona Virus in India.

3)   That even the World Health Organization (WHO) has declared the Novel Coronavirus outbreak a Pandemic, which is defined as “Worldwide Spread” of a disease.

4)   Even the Ministry of  Consumer Affairs, Food and Public Distribution has issued a notification dated 21-03-2020 for fixation of Masks and Sanitizer  in order to prevent overpricing and overcharging.

5)   As per Worldometers.info Website, there have been 3,92,169 cases of corona virus across the world and out of which 17,138 resulted in death and 1,02,850 were reported to be recovered.  In India, the Government of India has taken appropriate measures within time and at present there are around 500 Corona Virus affected persons and out of which about 10 persons have lost their lives as per news reports.

6)   As per the World Health Organization, the virus can be suppressed and controlled by isolated suspected cases from public so as to prevent further spread of Novel Corona Virus. It is also revealed that COVID-19 causes mild disease (i.e. non-pneumonia or mild pneumonia) in 80% cases and most cases recovere, 14 percent develop more severe disease and 6% experience critical illness. Further Serious illness and death is more common among the elderly and those with other chronic underlying conditions with these risk groups accounting for the majority of severe disease and fatalities. We can reduce the fatality by reducing community interaction for certain period and by using hand sanitizer, gloves, masks, PPE etc.

7)   As per the information released by the Ministry of Health and Family Welfare on 24-07-2018, one thing is clear that our Health Infrastructure may not be able to tackle deteriorate situation of epidemic COVID-19 and the Government of India also understand the issue appropriately and therefore most of the State Government has ordered locked down and Curfew in most of the parts of our Country.

8)   That the health workers, administration, police and other paramilitary forces are working day and night to control the public from socializing and entire country is standing united in this difficult situation.

9)   That the Indian Council of Medical Research (ICMR), New Delhi, the apex body in India for the formulation, coordination and promotion of biomedical research, is one of the oldest medical research bodies in the world and the World Health Organization (WHO), the COVID -19 cannot be controlled in few days or weeks. Further the situation can take time to settle down and it can resurfaced also.

10)                 That in view of the aforesaid facts and circumstances, it is  requested that the Goods and Service Tax (GST) on the essential lifesaving necessities viz Corona Test Kit, PPE Kit, gloves, masks, sanitizers and other health equipments as well as Vitamin B & C Complexes  and medicines be waived for a temporary period as may be specified by the Government. Further the Custom Duty and IGST  levied on such essential items required to prevent or cure the COVID-19 may also be waived for a temporary period of six months or for a period, which may be specified by the Government of India, in order to protect its citizens in larger public interest.

Thanking you

 

AMIT SAHNI

ADVOCATE

D-17, Lower Ground Floor,

Greater Kailash Enclave-2,

New Delhi-110048

Email:- officeofamitsahni@gmail.com