Concessional GST on Covid 19 relief supplies establishes reduced State tax treatment for specified medical goods during a limited period. Concessional West Bengal State GST rates are prescribed for specified Covid 19 relief goods, medical devices, diagnostics and related supplies by tariff heading, exempting State tax to the extent it exceeds the listed concessional rate for each item. The notification is issued under section 11(1) of the West Bengal GST Act on Council recommendation in public interest and is temporal, commencing mid June and expiring at the end of September 2021.