The war-torn region of nearly six million people has been subject to what the UN said is a de-facto blockade with the government and rebels both accused of human rights violations.
The government has sought to arrest leaders of the Tigray People's Liberation Front (TPLF), the group that is fighting Ethiopian government forces.
The Ethiopian Human Rights Commission has catalogued a litany of abuses, including torture, gang rape and enforced disappearances, saying some may amount to war crimes.
The state of emergency was imposed in early November as Tigray rebels fighting Ethiopian forces moved closer to the capital, Addis Ababa.
General Abebaw Tadesse, Ethiopian Defence Forces' Deputy Army Chief, has said the country will not be at peace until the Tigray People's Liberation Front is eliminated.
The hospital in the town of Shire where victims were taken reported at least 55 people dead and 126 injured, according to an official in Tigray's capital Mekele.
The UN did not specify who carried out the strike but only that the Ethiopian government has air power in the area.
The move marks a major reversal by the rebels, who previously dismissed the government's insistence on their withdrawal from Afar and Amhara for talks to begin as "an absolute non-starter".
Communications have been cut in the conflict zone and access for journalists is restricted making it difficult to verify the claims.
The announcement came after government forces recaptured several strategic towns near capital Addis Ababa, including the UNESCO World Heritage site of Lalibela.
Ethiopian forces recaptured Dessie and Kombolcha towns near the capital Addis Ababa, which had been taken by the Tigray rebels in October.
Ethiopian forces have reportedly taken back towns near Addis Ababa, including Shewa Robit, which were captures by the rebels last week.
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