Covid-19 relief supplies receive concessional State GST on essential medical goods and oxygen-support equipment. Concessional State GST is prescribed for specified Covid-19 relief supplies by exempting listed goods from tax in excess of the stated rates, including medical grade oxygen, Tocilizumab, Amphotericin B, Remdesivir, Heparin, Covid-19 testing kits, diagnostic kits, hand sanitiser, oxygen-support equipment, ventilators, BiPAP machines, temperature check equipment, and ambulances. The concessional treatment applies in public interest on the Council's recommendation, remains in force up to and inclusive of 30 September 2021, and is deemed to have come into force on 14 June 2021.