GST exemption for specified intra State goods: state tax not leviable on listed essential and agricultural supplies. Exemption under section 11(1) relieves the whole of the State tax on intra State supplies of the goods specified in the appended Schedule, as classified by tariff item, heading, sub heading or Chapter. The Schedule lists categories such as live animals and animal products, fish and aquatic products, dairy and eggs, unbranded cereals and pulses not put up in unit containers, seeds of seed quality, fruits and vegetables, feed and fodder, salt, electrical energy, specified health and biological materials, municipal and clinical waste, and specified religious articles. Definitions of 'unit container' and 'registered brand name' and Customs Tariff interpretive rules apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for specified intra State goods: state tax not leviable on listed essential and agricultural supplies.
Exemption under section 11(1) relieves the whole of the State tax on intra State supplies of the goods specified in the appended Schedule, as classified by tariff item, heading, sub heading or Chapter. The Schedule lists categories such as live animals and animal products, fish and aquatic products, dairy and eggs, unbranded cereals and pulses not put up in unit containers, seeds of seed quality, fruits and vegetables, feed and fodder, salt, electrical energy, specified health and biological materials, municipal and clinical waste, and specified religious articles. Definitions of "unit container" and "registered brand name" and Customs Tariff interpretive rules apply.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
