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of <h1>Notification exempts many intra-state goods from central tax under section 9 CGST Act, lists items and brand packaging exclusions</h1> The notification exempts intra-State supplies of specified goods from the entire central tax levied under section 9 of the CGST Act with effect from 1 July 2017, by listing tariff chapters, headings and item descriptions in an appended schedule; it includes numerous agricultural, food, animal, feed, energy, religious, educational and artisanal items and specific exclusions for goods in unit containers or pre-packaged and labelled bearing registered brand names or enforceable brand claims. The text defines terms, prescribes conditions (including affidavit procedure to forego brand rights), and records multiple subsequent amendments and effective dates.
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