COVID-19 has led to a health crisis as WHO has declared that it has claimed over 5,000 lives across the world and infected over 1.20 lakh people. It is seen as a major lockdown in the world where everyone is expected to remain in their homes and avoid public gatherings. Several states have already ordered closure of schools, colleges, public institutions and cinema halls.  There have been emergencies announced by different nations restricting entries of foreigners across their borders. Not only health crises, it had in turn adversely affected the economies of the nations. Exports and imports, travel and tourism have been hit due to this pandemic. The precautionary measures undertaken by citizens to curb this disease had led to scarcity of face masks, sanitizers, tissue papers and surgical gloves. Currently, the GST rate on face masks is 12%, hand sanitisers and tissue papers are 18% and surgical gloves is 12%.  Despite such an outbreak, the GST Council has not slashed the GST rates on above items providing relief to the public till now. However, according to experts’ view, government may soon slash the GST rates looking at the present scenario
