Tax exemption cap for specified Covid-19 relief supplies, limiting state GST above prescribed concessional rates. Notification exercises powers under section 11(1) of the Himachal Pradesh Goods and Services Tax Act to exempt specified Covid-19 relief goods from so much of the state tax as exceeds the rates listed in the Table, thereby capping state tax at the stated concessional rates for those tariff items. The Table prescribes concessional or nil rates for identified medical oxygen, medicines, diagnostic kits, protective and respiratory equipment, certain devices and ambulances. The concession is time limited and remains in force up to and inclusive of 30th September 2021.