Absolute Exemption from IGST on inter-State supplies of goods - 02/2017 - Integrated GST (IGST) Rate

Absolute exemption from IGST on specified inter state goods, subject to packaging, branding and compliance conditions.

The notification grants absolute exemption from IGST for inter state supplies of goods listed in the Schedule, exempting the whole of the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act, 2017. The Schedule specifies goods by tariff classification and contains specific exclusions and conditions, including packaging and branding provisos. ANNEXURE I prescribes procedures for voluntary forfeiture of actionable or enforceable rights in brand names to preserve the exemption, and interpretative definitions for 'unit container' and 'pre packaged and labelled' are provided.