UTGST exemption for notified intra State goods preserves zero tax on specified agricultural and essential products, with packaging and brand conditions. The Central Government exempts intra State supplies of goods listed in the appended Schedule from the whole of Union territory tax under section 8(1) of the UTGST Act. The Schedule covers primary agricultural produce, foodstuffs, seeds, live animals, fisheries inputs, natural products, selected handicraft and cultural items, medical supplies and printed educational material, subject to exclusions and conditions tied to packaging, branding, seed quality and forms such as fresh or chilled. Interpretive rules of the Customs Tariff apply and procedural annexures address brand rights forfeiture and labelling.