GST exemption on intra State supplies: specified goods listed in the Schedule are exempt from State tax, subject to conditions. The Government of Karnataka exempts the whole of the State tax on intra State supplies of goods listed in the attached Schedule by tariff headings, subject to specified qualifications and exclusions (notably goods in unit containers or bearing registered brand names), adopts definitions for unit container, brand name and registered brand name, and applies the interpretation rules of the Customs Tariff First Schedule; the notification includes conditional exemptions (e.g., for lottery supply) and commences from the stated effective date.
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 intra State supplies: specified goods listed in the Schedule are exempt from State tax, subject to conditions.
The Government of Karnataka exempts the whole of the State tax on intra State supplies of goods listed in the attached Schedule by tariff headings, subject to specified qualifications and exclusions (notably goods in unit containers or bearing registered brand names), adopts definitions for unit container, brand name and registered brand name, and applies the interpretation rules of the Customs Tariff First Schedule; the notification includes conditional exemptions (e.g., for lottery supply) and commences from the stated effective date.
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