Concessional GST rates for specified Covid 19 relief supplies cap state tax liability through listed tariff based exemptions until end of September. Provides concessional state tax treatment for specified Covid 19 relief supplies by exempting state tax to the extent it exceeds prescribed capped rates for listed goods and medical devices. The notification identifies affected tariff items and assigns an applicable rate cap for each entry, limiting state tax leviable under section 9 of the Maharashtra Goods and Services Tax Act, 2017 on those goods when supplied for Covid 19 response.