Concessional GST treatment for Covid 19 relief supplies: specified medical goods taxed at reduced state rates for a limited period. The Government of Jharkhand exempts state tax on specified Covid 19 relief goods to the extent that tax exceeds the reduced rates set out in the notification. A detailed Table lists medical grade oxygen, specified medicines, diagnostic and testing kits, oxygen delivery systems, ventilators and related respiratory devices, sanitizers, pulse oximeters, temperature screening equipment, crematorium furnaces and ambulances, with a prescribed reduced state tax rate for each item. The exemption is issued under the Jharkhand GST Act for a defined effective period.