Concessional TGST rates on specified COVID-19 relief supplies reduce state tax liabilities for listed medical goods and equipment. The State Government, under section 11(1) of the Tripura SGST Act, prescribes concessional TGST treatment by exempting or limiting state tax on specified COVID 19 relief goods and medical equipment to the rates set out in the notification Table, mapped to tariff headings. The concession applies only to listed goods to the extent the state tax exceeds the specified rate and is time bound, remaining in force up to and inclusive of 30th September 2021.