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GST exemption for intra State supplies of specified agricultural and allied goods removes state tax liability for listed tariff items. Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Mizoram Goods and Services Tax Act, 2017, identifying goods by tariff item, sub heading, heading or Chapter. The notification defines 'unit container' and 'registered brand name,' directs that tariff terms follow the First Schedule to the Customs Tariff Act, 1975, and applies the First Schedule's interpretation rules to this notification, while listing detailed tariff references and descriptive exclusions where goods are put up in unit containers or bear registered brand names.
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GST exemption for intra State supplies of specified agricultural and allied goods removes state tax liability for listed tariff items.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Mizoram Goods and Services Tax Act, 2017, identifying goods by tariff item, sub heading, heading or Chapter. The notification defines "unit container" and "registered brand name," directs that tariff terms follow the First Schedule to the Customs Tariff Act, 1975, and applies the First Schedule's interpretation rules to this notification, while listing detailed tariff references and descriptive exclusions where goods are put up in unit containers or bear registered brand names.
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