GST exemption for specified intra State goods: state tax waived on listed essential, agricultural and basic supplies. The State exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Nagaland Goods and Services Tax Act, 2017, listing categories such as live animals, meats, fish, dairy, eggs, honey, agricultural produce, seeds, cereals and flours, oilseeds, animal feed, fertilisers, certain healthcare items, handloom and handicraft goods, fuel wood, printed matter and specified religious supplies. Definitions for 'unit container' and 'registered brand name' and an instruction to apply Customs Tariff Act interpretation rules accompany the exemption; it is effective 1 July 2017.
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GST exemption for specified intra State goods: state tax waived on listed essential, agricultural and basic supplies.
The State exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Nagaland Goods and Services Tax Act, 2017, listing categories such as live animals, meats, fish, dairy, eggs, honey, agricultural produce, seeds, cereals and flours, oilseeds, animal feed, fertilisers, certain healthcare items, handloom and handicraft goods, fuel wood, printed matter and specified religious supplies. Definitions for "unit container" and "registered brand name" and an instruction to apply Customs Tariff Act interpretation rules accompany the exemption; it is effective 1 July 2017.
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