ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 1, 2021 No. 851

About modification of the Order of the Government of the Russian Federation of September 15, 2008 No. 688

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of September 15, 2008 No. 688 "About approval of lists of codes of medical goods, liable to the value added tax on the tax rate of 10 percent" (The Russian Federation Code, 2008, No. 38, Art. 4321; 2010, No. 52, Art. 7080; 2012, No. 7, Art. 877; No. 43, Art. 5874; 2014, No. 10, Art. 1040; No. 36, Art. 4854; 2015, No. 27, Art. 4086; 2018, No. 5, Art. 763; No. 13, Art. 1823; 2019, No. 43, Art. 6108; 2020, No. 7, Art. 833).

2. This resolution becomes effective after one month from the date of its official publication, but not earlier than the first of the next tax period on the value added tax.

Approved by the Order of the Government of the Russian Federation of June 1, 2021 No. 851

Changes which are made to the Order of the Government of the Russian Federation of September 15, 2008 No. 688

1. In the Section II of the list of codes of medical goods according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of their realization approved by the specified resolution:

a) after line item "ready nutritious for cultivation of microorganisms" to add 20.59.52.140 Environments with line items of the following content:

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