GST intra State exemptions for specified goods take effect, exempting State tax on listed agricultural, food, and select supplies. The Bihar notification exempts the whole of State tax on specified intra State supplies of goods listed in an appended Schedule, effective 1 July 2017. The Schedule identifies tariff items and descriptions across agricultural products, live animals and animal products, fisheries, cereals, seeds, certain food and sanitary goods, printed matter, handicrafts, select industrial inputs and utilities, and specified religious supplies. Interpretive terms and the application of Customs Tariff First Schedule rules are clarified; exemptions exclude goods put up in unit containers bearing a registered brand name where noted.
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 intra State exemptions for specified goods take effect, exempting State tax on listed agricultural, food, and select supplies.
The Bihar notification exempts the whole of State tax on specified intra State supplies of goods listed in an appended Schedule, effective 1 July 2017. The Schedule identifies tariff items and descriptions across agricultural products, live animals and animal products, fisheries, cereals, seeds, certain food and sanitary goods, printed matter, handicrafts, select industrial inputs and utilities, and specified religious supplies. Interpretive terms and the application of Customs Tariff First Schedule rules are clarified; exemptions exclude goods put up in unit containers bearing a registered brand name where noted.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
