The Indian government is trying to find ways to make thing a bit easier for businesses. However, an exemption for the supply of masks, ventilators etc. is not likely, according to the article below. The reason? The Indian government argues that if a supply is exempt from VAT, the business can (thus) not recover any input VAT, thus implementing an exemption would increase the cost for the consumer.
Source: a2ztaxcorp.com
Note: The Indian government could of course choose to implement a VAT zero-rate for the supply of these goods, instead of exempting them from VAT.
