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    <title>Providing the concessional rate of SGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021</title>
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    <description>Exempts the portion of State GST in excess of specified capped rates for a defined list of Covid 19 relief goods and equipment, using Customs Tariff classifications to identify eligible items; some items are nil rated, others assigned reduced SGST rates. The concession is made under statutory taxation authority on council recommendation and is time limited to the prescribed cut off date.</description>
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