GST exemption for intra State goods supplies: specified essential and agricultural goods excluded from State tax. The State Government exempts from the whole of State tax under Section 9 intra State supplies of goods specified in the appended Schedule, limited to the tariff items, headings, sub headings or Chapters identified therein. The exemption excludes goods put up in a unit container or bearing a registered brand name where so stated, and relies on the interpretive rules of the First Schedule to the Customs Tariff Act for construction; a proviso conditions non government lottery supplies on prior appropriate tax treatment.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for intra State goods supplies: specified essential and agricultural goods excluded from State tax.
The State Government exempts from the whole of State tax under Section 9 intra State supplies of goods specified in the appended Schedule, limited to the tariff items, headings, sub headings or Chapters identified therein. The exemption excludes goods put up in a unit container or bearing a registered brand name where so stated, and relies on the interpretive rules of the First Schedule to the Customs Tariff Act for construction; a proviso conditions non government lottery supplies on prior appropriate tax treatment.
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