Exemption of State Tax on specified intra State goods under GST, subject to the Schedule and defined interpretive rules. Exempts intra State supplies of the goods specified in the appended Schedule from the whole of State Tax under section 9 by exercising powers under section 11(1), subject to the tariff classifications and descriptions in the Schedule. The exemption applies only to goods meeting the Schedule entries and includes qualifications where goods are excluded if put up in a 'unit container' or bear a 'registered brand name.' Interpretive rules tie tariff terms to the First Schedule of the Customs Tariff Act and define key phrases for application.
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Provisions expressly mentioned in the judgment/order text.
Exemption of State Tax on specified intra State goods under GST, subject to the Schedule and defined interpretive rules.
Exempts intra State supplies of the goods specified in the appended Schedule from the whole of State Tax under section 9 by exercising powers under section 11(1), subject to the tariff classifications and descriptions in the Schedule. The exemption applies only to goods meeting the Schedule entries and includes qualifications where goods are excluded if put up in a "unit container" or bear a "registered brand name." Interpretive rules tie tariff terms to the First Schedule of the Customs Tariff Act and define key phrases for application.
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