Exemption of intra State supplies of specified goods from State GST, removing state tax on listed tariff items. Exemption is granted for intra State supplies of goods specified in the appended Schedule, exempting such supplies from the whole of the State tax leviable under section 9 of the Punjab Goods and Services Tax Act, 2017. The Schedule links exempt descriptions to tariff Chapter/Heading/Sub heading/Tariff item entries, lists numerous agricultural, animal, processed and miscellaneous goods, and includes qualifications based on presentation (for example, exclusion where goods are put up in a unit container or bear a registered brand name). Interpretative rules of the Customs Tariff First Schedule apply.
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.
Exemption of intra State supplies of specified goods from State GST, removing state tax on listed tariff items.
Exemption is granted for intra State supplies of goods specified in the appended Schedule, exempting such supplies from the whole of the State tax leviable under section 9 of the Punjab Goods and Services Tax Act, 2017. The Schedule links exempt descriptions to tariff Chapter/Heading/Sub heading/Tariff item entries, lists numerous agricultural, animal, processed and miscellaneous goods, and includes qualifications based on presentation (for example, exclusion where goods are put up in a unit container or bear a registered brand name). Interpretative rules of the Customs Tariff First Schedule apply.
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