LIST OF VAT EXEMPT MEDICAL DEVICES DIRECTLY USED FOR …

1 NoCategoryProduct1 Personal Protective Equipment (PPE)Gloves2 Personal Protective Equipment (PPE)Gowns including Aprons3 Personal Protective Equipment (PPE)Coveralls4 Personal Protective Equipment (PPE)Body Suits5 Personal Protective Equipment (PPE)Face Masks including N95 Masks, KN95 Masks, Cloth/Fabric Masks6 Personal Protective Equipment (PPE)Goggles7 Personal Protective Equipment (PPE)Shoe Cover8 Personal Protective Equipment (PPE)Face Shield for MEDICAL Use9 Personal Protective Equipment (PPE)Head Cap/Cover10 Personal Protective Equipment (PPE)Personal Protective Equipment Set (Coverall, Shoe Cover, Goggles or Faceshield, Facemask, Head Cap)11 Respiratory DEVICES and its accessoriesVentilator including Portable Ventilator12 Respiratory DEVICES and its accessoriesVentilator Breathing Circuit13 Respiratory DEVICES and its accessoriesBacterial Filter for Breathing Circuit14 Respiratory DEVICES and its accessoriesTubing and Support Set for Ventilator15 Respiratory DEVICES and its accessoriesPositive Pressure Breathing Device16 Respiratory DEVICES and its accessoriesHeated Breathing Circuit17 Respiratory DEVICES and its accessoriesAttachment, Breathing, Positive End Expiratory pressure18 Respiratory DEVICES and its accessoriesResucitator19 Respiratory DEVICES and its accessoriesOxygen Concentrator20 Respiratory DEVICES and its accessoriesMedical Gas Cylinder.

2 For Oxygen21 Respiratory DEVICES and its accessoriesOxygen Tanks22 Respiratory DEVICES and its accessoriesHigh-Flow Respiratory Device/System23 Respiratory DEVICES and its accessoriesNasal Cannula24 Respiratory DEVICES and its accessoriesHumidifier, Respiratory Gas (Direct Patient Interface)25 Respiratory DEVICES and its accessoriesOxygen Mask26 Respiratory DEVICES and its accessoriesTracheal Tube27 Respiratory DEVICES and its accessoriesAirway Monitoring System and Airway Clearing System28 Respiratory DEVICES and its accessoriesAccessory to Continuous Ventilator (Respirator)LIST OF VAT EXEMPT MEDICAL DEVICES DIRECTLY USED FOR COVID-19 TREATMENT29 Respiratory DEVICES and its accessoriesHigh Efficiency Particulate Air (HEPA) Filter30 Respiratory DEVICES and its accessoriesExtracorporeal Membrane Oxygenation (ECMO) Machine31 Respiratory DEVICES and its accessoriesNebulizing Kit and Nebulizer32 COVID-19 Diagnostic Test Kits including transport collection, preservation medium/ tube with or without swabCOVID-19 Diagnostic Test Kits including transport collection, preservation medium/ tube with or without swab33 Other specific MEDICAL devicesAnchor, preformed34 Other specific MEDICAL devicesBandage35 Other specific MEDICAL devicesCannula, Reusable36 Other specific MEDICAL devicesCap (Disinfection, Seal, taper , Dead End)37 Other specific MEDICAL devicesClinical Thermometer (Except mercurial type)38 Other specific MEDICAL devicesCotton ( MEDICAL /hospital Use)39 Other specific MEDICAL devicesDressing/ Gauze40 Other specific MEDICAL devicesFlowmeter (All types)

3 41 Other specific MEDICAL devicesGloves42 Other specific MEDICAL devicesLuer Lock43 Other specific MEDICAL devicesNasopharyngeal Airway44 Other specific MEDICAL devicesNon-contact Infrared Thermometer45 Other specific MEDICAL devicesSyringe46 Other specific MEDICAL devicesTape47 Other specific MEDICAL devicesPulse Oximeter including portable and fingertip48 Other specific MEDICAL devicesTubings