Exempted supply of goods under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 - 02/2017-State Tax(Rate) - Gujarat SGST

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.