Concessional SGST rate on Covid-19 relief supplies extends specific reduced tax rates for designated medical goods. The State Government prescribes partial exemptions of state tax for specified Covid-19 relief supplies by exempting state tax in excess of the rates listed for each tariff classification, covering items such as medical oxygen, specified medicines, testing and diagnostic kits, ventilatory devices, sanitizers and ambulances. The notification is effective from 14 June 2021 through 30 September 2021 and operates by capping state tax liability to the stated rates for the listed goods.