State tax exemption for specified intra State goods under Jharkhand GST, exempting whole of State tax on listed supplies. The notification, issued under section 11(1) of the Jharkhand GST Act, 2017, supersedes Notification No. 02/2017 and exempts from the whole of State tax under section 9 intra State supplies of goods listed in the appended Schedule, subject to saving for prior actions. It defines key terms including 'unit container', 'pre packaged and labelled' (per the Legal Metrology Act), and 'Government entity', and applies the interpretation rules of the Customs Tariff First Schedule. Annexure I lists specified drugs and Annexure II lists indigenous handmade musical instruments; several entries are qualified by conditions such as seed quality or exclusion of pre packaged goods.
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State tax exemption for specified intra State goods under Jharkhand GST, exempting whole of State tax on listed supplies.
The notification, issued under section 11(1) of the Jharkhand GST Act, 2017, supersedes Notification No. 02/2017 and exempts from the whole of State tax under section 9 intra State supplies of goods listed in the appended Schedule, subject to saving for prior actions. It defines key terms including "unit container", "pre packaged and labelled" (per the Legal Metrology Act), and "Government entity", and applies the interpretation rules of the Customs Tariff First Schedule. Annexure I lists specified drugs and Annexure II lists indigenous handmade musical instruments; several entries are qualified by conditions such as seed quality or exclusion of pre packaged goods.
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