Assam GST: intra State supplies of specified agricultural, food and essential goods exempt from state tax under notification. Exempts intra State supplies of goods specified in the appended Schedule, identified by tariff item, sub heading, heading or Chapter, from the whole of state tax leviable under section 9 of the Assam Goods and Services Tax Act, 2017; provides operative definitions for 'unit container', 'brand name' and 'registered brand name' and adopts the First Schedule to the Customs Tariff Act, 1975 interpretation rules; certain goods are excluded when put up in unit containers bearing a registered brand name; exemption effective 1 July 2017.
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.
Assam GST: intra State supplies of specified agricultural, food and essential goods exempt from state tax under notification.
Exempts intra State supplies of goods specified in the appended Schedule, identified by tariff item, sub heading, heading or Chapter, from the whole of state tax leviable under section 9 of the Assam Goods and Services Tax Act, 2017; provides operative definitions for "unit container", "brand name" and "registered brand name" and adopts the First Schedule to the Customs Tariff Act, 1975 interpretation rules; certain goods are excluded when put up in unit containers bearing a registered brand name; exemption effective 1 July 2017.
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