Exempts intra-State supplies of goods, description of which is specified in column (3) of the Schedule. - 02/2017-Central Tax (Rate) - Andhra Pradesh SGST
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Central tax exemption for specified intra State supplies of goods listed in the Schedule, removing central GST levy. Exempts central tax on specified intra State supplies of goods listed in the appended Schedule by reference to tariff item, sub heading, heading or Chapter, subject to qualifying descriptors such as exclusions for goods put up in a unit container bearing a registered brand name; applies customs tariff interpretive rules to the Schedule and defines key phrases including 'unit container' and 'registered brand name.'
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.
Central tax exemption for specified intra State supplies of goods listed in the Schedule, removing central GST levy.
Exempts central tax on specified intra State supplies of goods listed in the appended Schedule by reference to tariff item, sub heading, heading or Chapter, subject to qualifying descriptors such as exclusions for goods put up in a unit container bearing a registered brand name; applies customs tariff interpretive rules to the Schedule and defines key phrases including "unit container" and "registered brand name."
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