Exempted supply of goods under section 11(1) of the Uttar Pradesh Goods and Service Tax Act,2017 - KA.NI.-2-837/XI-9(47)/17 - Uttar Pradesh SGST

GST exemption of specified intra State goods removes State tax liability for listed tariff items under the notification.

The notification exempts intra State supplies of goods listed in the appended Schedule from the whole of State tax leviable under section 9 of the Uttar Pradesh GST Act, 2017, by reference to tariff items, sub headings, headings or Chapters specified in the Schedule. It enumerates covered goods (agricultural produce, meats, fish, dairy, seeds, cereals, certain raw materials, public supply items and specified religious goods) and provides definitions for unit container, brand name and registered brand name, directing that Customs Tariff First Schedule interpretation rules apply.