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GST exemption on intra state supplies of specified goods, removing state tax on listed agricultural and essential items. The Government exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017. The Schedule enumerates categories including animals and animal products, fish, milk and dairy, fresh fruits and vegetables, cereals, pulses, oilseeds, seeds of seed quality, feed, staple foodstuffs, human blood and components, contraceptives, printed matter, religious puja samagri and other specified items. Exclusions apply to goods put up in unit containers or bearing a registered brand name where stated. Interpretation follows the First Schedule to the Customs Tariff Act, 1975.
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Provisions expressly mentioned in the judgment/order text.
GST exemption on intra state supplies of specified goods, removing state tax on listed agricultural and essential items.
The Government exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017. The Schedule enumerates categories including animals and animal products, fish, milk and dairy, fresh fruits and vegetables, cereals, pulses, oilseeds, seeds of seed quality, feed, staple foodstuffs, human blood and components, contraceptives, printed matter, religious puja samagri and other specified items. Exclusions apply to goods put up in unit containers or bearing a registered brand name where stated. Interpretation follows the First Schedule to the Customs Tariff Act, 1975.
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