Concessional SGST rate on Covid relief supplies reduces state tax liability for specified medical goods and devices. Notification imposes concessional State tax treatment for specified Covid-19 relief supplies by listing medical goods, devices and medicines and prescribing the maximum State tax rate applicable to each listed item; some items are assigned nil rate while others receive reduced rates. The concession functions as an exemption of State tax to the extent it exceeds the specified rate for each entry. The relief is time limited to the period set forth in the notification and is issued under the authority of section 11 of the Delhi GST Act on Council recommendations.