GST exempt goods notified under section 11 (1) - 02/2017 State Tax (Rate) - Chhattisgarh SGST

GST exempt goods list: intra State supplies of specified agricultural, staple and basic goods exempt from state GST.

The State Government, relying on section 11(1), exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under section 9. The exemption is by reference to tariff item/heading/sub heading/Chapter entries in the Schedule, subject to qualifications such as exclusions for goods put up in a 'unit container' or bearing a 'registered brand name', and adopts relevant interpretive rules from the First Schedule to the Customs Tariff Act for tariff classifications.