The 44th meeting of the GST Council was held via video conferencing under the chairpersonship of Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman and focused on providing immediate tax relief on goods critical for COVID-19 management and treatment. In view of the severe public health emergency, the Council recommended substantial reductions in GST rates on a wide range of medicines, medical equipment, and relief materials used in COVID-19 care, with these concessions applicable up to 30 September 2021. GST on key COVID-19 medicines such as Tocilizumab and Amphotericin B was fully exempted, while rates on drugs like Remdesivir and anti-coagulants including Heparin were reduced to 5 percent. Significant relief was also provided on oxygen and oxygen-related equipment, including medical-grade oxygen, concentrators, ventilators, BiPAP machines, and high-flow nasal cannula devices, all of which saw GST reduced from 12 percent to 5 percent. Further, GST on COVID-19 testing kits, specified diagnostic reagents, pulse oximeters, hand sanitizers, temperature screening equipment, and crematorium furnaces was lowered to 5 percent, while the rate on ambulances was reduced from 28 percent to 12 percent. These targeted reductions were aimed at lowering the cost of essential healthcare supplies, improving accessibility during the pandemic, and supporting States, hospitals, and citizens in managing the public health crisis more effectively.