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of <h1>Jammu and Kashmir exempts certain goods from state tax under GST Act 2017, including live animals and educational materials.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, has exempted certain intra-State supplies of goods from state tax. The exempted goods include various live animals, meats, fish, dairy products, seeds, vegetables, fruits, grains, and other agricultural products. Additionally, items such as human blood, contraceptives, firewood, educational materials, and certain traditional and religious items are also exempt. The notification specifies that these goods are not subject to tax when not packaged in unit containers or bearing a registered brand name. This exemption aims to serve the public interest and is effective immediately.
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