Concessional SGST rate for specified Covid 19 relief supplies caps state tax on listed medical goods during the relief period. The notification prescribes a concessional SGST regime for specified Covid 19 relief goods by listing items by tariff heading and capping state tax to the rate set against each entry. It applies retrospectively from mid June 2021 through the end of the relief period and covers medicines, diagnostic kits, medical devices and related supplies, with certain pharmaceuticals attractng nil SGST and other items subject to specified concessional rates.