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of <h1>Territorial government exempts intra-State supplies of specified agricultural, medical, educational and other goods from entire State tax under s.9</h1> By notification dated 22 September 2025, the territorial government, exercising powers under section 11(1) of the Delhi GST Act, 2017 and superseding a 2017 rate notification, exempts intra-State supplies of the goods enumerated in the appended Schedule from the entire State tax leviable under section 9 of the Act, effective 22 September 2025. The Schedule lists extensive agricultural, food, animal, medical, educational, religious and other specified goods (including Annexure I drugs/medicines and Annexure II indigenous handmade musical instruments) and defines scope, exclusions and interpretive provisions for pre-packaging, tariff classification and government entities.
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