GST exemption for listed intra State goods: state tax waived on specified agricultural, food, energy and essential items. Exempts intra State supplies of the goods listed in the appended Schedule from the state component of goods and services tax. The Schedule enumerates tariff items and descriptions-primarily agricultural, food, seeds, feeds, dairy, select natural and artisanal products, printed matter, religious items, energy and certain wastes-and includes packaging and branding qualifications (unit container; registered brand name). Interpretation follows the First Schedule to the Customs Tariff Act and the exemption is subject to the Schedule and its explanatory notes.
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 for listed intra State goods: state tax waived on specified agricultural, food, energy and essential items.
Exempts intra State supplies of the goods listed in the appended Schedule from the state component of goods and services tax. The Schedule enumerates tariff items and descriptions-primarily agricultural, food, seeds, feeds, dairy, select natural and artisanal products, printed matter, religious items, energy and certain wastes-and includes packaging and branding qualifications (unit container; registered brand name). Interpretation follows the First Schedule to the Customs Tariff Act and the exemption is subject to the Schedule and its explanatory notes.
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