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of <h1>Government exempts intra-state supplies of listed goods from SGST from 22 September 2025, with defined exclusions and annexures</h1> The State government, superseding a 2017 notification, exempts intra-state supplies of goods listed in the appended Schedule from West Bengal SGST with effect from 22 September 2025, following GST Council recommendations. The Schedule identifies extensive exempt items-live animals, agricultural produce, seeds, unbranded/loose foodstuffs, dairy and fisheries products, certain feeds, medicines and specified advanced drugs (Annexure I), indigenous handmade musical instruments (Annexure II), religious offerings, judicial/postal items, energy, and other listed goods-subject to defined exclusions (e.g., pre-packaged and labelled items) and interpretation rules tied to the Customs Tariff.
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