Covid-19 relief supplies receive concessional state GST rates for oxygen, medicines, testing kits, and medical equipment. State tax under the Uttarakhand Goods and Services Tax Act, 2017 is reduced for specified Covid-19 relief supplies by exempting listed goods from tax in excess of the prescribed rates. The concession covers medical grade oxygen, Tocilizumab, Amphotericin B, Remdesivir, Heparin, testing kits, diagnostic marker kits, sanitizers, oxygen and ventilation equipment, and ambulance, at rates ranging from nil to 6%. It applies from 14 June 2021 up to and inclusive of 30 September 2021.