GST exemption on specified Chapter 30 medicines fixed Nil and reduced state tax rates for listed goods. State tax exemption was granted for specified Chapter 30 goods under the Assam Goods and Services Tax Act, 2017, with Nil rate for Tocilizumab and Amphotericin B and 2.5% for the listed medicines and related products. The exemption operated on the recommendation of the Council and applied from 1 October 2021 to 31 December 2021.