GST Exemption for specified intra State goods: state tax not leviable where items fall within the Schedule. The notification exempts intra State supplies of goods described in the appended Schedule from the whole of the State GST leviable under section 9, superseding the prior 2017 rate notification. The Schedule lists categories and tariff items including agricultural produce, foodstuffs, live animals, seeds, certain drugs and medical items, indigenous musical instruments and specified religious and educational goods. Definitions for 'unit container', 'pre packaged and labelled' and references to tariff Chapters are prescribed and the notification identifies Annexures containing specific drug and instrument lists and a definition of 'Government entity.'
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GST Exemption for specified intra State goods: state tax not leviable where items fall within the Schedule.
The notification exempts intra State supplies of goods described in the appended Schedule from the whole of the State GST leviable under section 9, superseding the prior 2017 rate notification. The Schedule lists categories and tariff items including agricultural produce, foodstuffs, live animals, seeds, certain drugs and medical items, indigenous musical instruments and specified religious and educational goods. Definitions for "unit container", "pre packaged and labelled" and references to tariff Chapters are prescribed and the notification identifies Annexures containing specific drug and instrument lists and a definition of "Government entity."
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