Concessional GST rates on Covid 19 relief supplies maintained, applying targeted exemptions and reduced state tax on listed medical goods. Notification under section 11 of the Punjab Goods and Services Tax Act, 2017 caps or exempts state tax on specified Covid 19 relief goods by prescribing concessional rates in a Table tied to tariff classifications (medical oxygen, specified medicines, testing and marker kits, oxygen devices, ventilators, protective equipment, ambulances, hand sanitizers, etc.), limiting state tax to the amounts shown and in force retrospectively from 14th June 2021 until 30th September 2021.