Intra-regional supplies of specified goods exempted from local tax; comprehensive goods list and definitions apply, effective 22 Sep 2025. The notification exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax under section 9 of the Gujarat Goods and Services Tax Act, 2017, superseding an earlier 2017 notification for those goods. It details covered tariff items and descriptions (including distinctions for fresh/chilled and pre packaged goods), lists specified drugs and indigenous instruments in Annexures I and II, and supplies definitions and interpretive rules (unit container, pre packaged and labelled, tariff terminology, and Government entity). The exemption is effective 22 September 2025.
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Intra-regional supplies of specified goods exempted from local tax; comprehensive goods list and definitions apply, effective 22 Sep 2025.
The notification exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax under section 9 of the Gujarat Goods and Services Tax Act, 2017, superseding an earlier 2017 notification for those goods. It details covered tariff items and descriptions (including distinctions for fresh/chilled and pre packaged goods), lists specified drugs and indigenous instruments in Annexures I and II, and supplies definitions and interpretive rules (unit container, pre packaged and labelled, tariff terminology, and Government entity). The exemption is effective 22 September 2025.
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