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<h1>Gujarat Cuts State Tax on COVID-19 Relief Goods Until Sept 30, 2021; Includes Oxygen, Medications, Ventilators.</h1> The Government of Gujarat issued Notification No. 5/2021 under the Gujarat Goods and Services Tax Act, 2017, reducing the state tax rates on specific goods used for COVID-19 relief and management. Effective until September 30, 2021, the concessional rates apply to items such as medical-grade oxygen, certain medications like Tocilizumab and Amphotericin B, COVID-19 testing kits, hand sanitizers, ventilators, and ambulances, among others. The tax rates range from nil to 6%, depending on the item, as specified in the notification's table.