GST exemption for specified intra State goods removes central tax liability, subject to packaging and brand right conditions. Notification No. 2/2017 grants exemption from the whole of central tax under section 9 CGST for intra State supplies of the goods specified in the appended Schedule, effective 1 July 2017. The Schedule enumerates agricultural, animal, food, seed, feed, medical, sanitary, religious and other specified goods. Key conditions include exclusions for goods put up in unit containers bearing a registered brand name or on which an actionable claim exists unless the actionable claim is voluntarily foregone as per ANNEXURE I; interpretation follows the First Schedule to the Customs Tariff Act.