GST exemption on specified intra State supplies of essential and agricultural goods under a schedule, altering state tax liability. Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Himachal Pradesh Goods and Services Tax Act, 2017; applicability is determined by the tariff item/heading/sub heading or Chapter entries and by Schedule descriptions, with interpretative reliance on the First Schedule to the Customs Tariff Act and defined terms such as 'unit container', 'brand name' and 'registered brand name'.
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 on specified intra State supplies of essential and agricultural goods under a schedule, altering state tax liability.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Himachal Pradesh Goods and Services Tax Act, 2017; applicability is determined by the tariff item/heading/sub heading or Chapter entries and by Schedule descriptions, with interpretative reliance on the First Schedule to the Customs Tariff Act and defined terms such as "unit container", "brand name" and "registered brand name".
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