State tax exemption on specified intra State goods, removing SGST liability for listed essential agricultural and medical items. Exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax under section 9 of the Maharashtra Goods and Services Tax Act, 2017, superseding Notification No. 2/2017-State Tax (Rate) insofar as indicated, on Council recommendation and in the public interest. The exemption covers specified agricultural produce, foodstuffs, live animals, seeds, basic commodities, medicines listed in Annexure I, indigenous instruments in Annexure II and other enumerated items, subject to packaging, form and definitional qualifications set out in the Explanation. Effective from 22nd September, 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax exemption on specified intra State goods, removing SGST liability for listed essential agricultural and medical items.
Exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax under section 9 of the Maharashtra Goods and Services Tax Act, 2017, superseding Notification No. 2/2017-State Tax (Rate) insofar as indicated, on Council recommendation and in the public interest. The exemption covers specified agricultural produce, foodstuffs, live animals, seeds, basic commodities, medicines listed in Annexure I, indigenous instruments in Annexure II and other enumerated items, subject to packaging, form and definitional qualifications set out in the Explanation. Effective from 22nd September, 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
