Concessional SGST for Covid-19 relief supplies: specified medical goods subject to reduced or nil state tax rates until expiry. Concessional SGST is provided on specified Covid-19 relief goods by exempting or capping State tax on listed tariff items, with each item assigned either nil or reduced state rates. The list includes medical oxygen, specified drugs, diagnostic and testing kits, sanitizers, respiratory support devices, monitoring equipment, ambulances and crematorium furnaces. The concession is effected by reference to Customs Tariff classifications and limits SGST collectible under section 9 of the Goa Act.