State tax exemption for specified intra State supplies of listed agricultural, food, medical and essential goods under GST notification. The Governor, under sub section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017, exempts intra State supplies of the goods specified in the Schedule from the whole of the State tax leviable under section 9, superseding Notification No.36/ST 2 dated 30.06.2017 (except as to past actions). The Schedule lists tariff items and descriptions (including agricultural produce, foodstuffs, seeds, animal products, specified drugs and other essential goods) with interpretive explanations for 'pre packaged and labelled', 'unit container' and application of Customs Tariff First Schedule rules.
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Provisions expressly mentioned in the judgment/order text.
State tax exemption for specified intra State supplies of listed agricultural, food, medical and essential goods under GST notification.
The Governor, under sub section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017, exempts intra State supplies of the goods specified in the Schedule from the whole of the State tax leviable under section 9, superseding Notification No.36/ST 2 dated 30.06.2017 (except as to past actions). The Schedule lists tariff items and descriptions (including agricultural produce, foodstuffs, seeds, animal products, specified drugs and other essential goods) with interpretive explanations for "pre packaged and labelled", "unit container" and application of Customs Tariff First Schedule rules.
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