State tax exemption for specified Chapter 30 medicines and Covid-related drugs under Assam GST with nil and concessional rates. State tax exemption is granted for specified Chapter 30 goods under the Assam Goods and Services Tax Act, 2017. Tocilizumab and Amphotericin B are exempt at nil rate, while Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, Bamlanivimab & Etesevimab, Casirivimab & Imdevimab, 2-Deoxy-D-Glucose, and Favipiravir are exempt to the extent the tax exceeds 2.5%. The exemption applies from 1 October 2021 to 31 December 2021.