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    <description>Exempts state tax under the Puducherry GST Act on specified Covid 19 relief goods to the extent it exceeds the listed rates for each tariff heading, listing medical grade oxygen, specified drugs, testing and diagnostic kits, sanitizers, respiratory and oxygenation equipment, ventilators and related accessories, pulse oximeters, temperature check equipment and ambulances, with reduced or nil rates assigned per entry and the measure taken under section 11(1) on council recommendation in the public interest.</description>
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