GST exemption for specified goods removes state tax on listed intra State supplies from July 1, 2017. Notification under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 exempts intra State supplies of goods listed in the appended Schedule from State tax under section 9. The Schedule specifies tariff items and descriptions; certain items are limited by exclusions such as 'unit container' or 'registered brand name.' Interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification takes effect from 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.
GST exemption for specified goods removes state tax on listed intra State supplies from July 1, 2017.
Notification under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 exempts intra State supplies of goods listed in the appended Schedule from State tax under section 9. The Schedule specifies tariff items and descriptions; certain items are limited by exclusions such as "unit container" or "registered brand name." Interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification takes effect from 1 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.