GST exemption of specified intra State goods removes state tax liability on listed agricultural and essential products effective immediately. The Governor, exercising powers under section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017, exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9. The Schedule identifies goods by tariff item, heading or Chapter and describes exclusions for items put up in a 'unit container' or bearing a 'registered brand name'. Interpretation adopts the First Schedule to the Customs Tariff Act, 1975 and its rules of interpretation.
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Provisions expressly mentioned in the judgment/order text.
GST exemption of specified intra State goods removes state tax liability on listed agricultural and essential products effective immediately.
The Governor, exercising powers under section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017, exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9. The Schedule identifies goods by tariff item, heading or Chapter and describes exclusions for items put up in a "unit container" or bearing a "registered brand name". Interpretation adopts the First Schedule to the Customs Tariff Act, 1975 and its rules of interpretation.
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