Concessional GST rates for Covid-19 relief supplies limit state tax on specified medical items until late September. Notification prescribes concessional Bihar state tax treatment for specified Covid-19 relief supplies by listing tariff classifications and applying reduced or nil state tax rates as set in the Table for items such as medical grade oxygen, specified drugs, diagnostic and testing kits, ventilators and respiratory devices, oxygen concentrators, pulse oximeters, sanitizers, helmets for non-invasive ventilation, crematorium furnaces and ambulances; the concessional rates apply up to and inclusive of 30th September 2021.