GST exemption on COVID-19 medicines reduces state tax rates for specified drugs through year end. Tripura's notification grants a time bound state GST concession on specified COVID 19 medicines by prescribing, for each listed tariff item, either a Nil rate or a reduced state tax rate of 2.5 percent, the exemption applying to the extent state tax exceeds the prescribed reduced rate; the measure is effective from 1 October 2021 through 31 December 2021.