GST exemption for intra-State supplies of listed goods, with broad schedule-based coverage and specified conditional supplies. Intra-State supplies of goods specified in the Schedule are exempted from the whole of the State tax under the Uttar Pradesh Goods and Services Tax Act, 2017, according to the tariff classification and description of goods in the corresponding entries. The Schedule covers a wide range of agricultural produce, food products, dairy items, seeds, grains, handicrafts, books, musical instruments, hearing aids, sanitary items, specified puja samagri, and certain conditional supplies such as lottery, grant-based supplies by Government entities, and public-auction gift items. The notification supersedes the earlier exemption notification and takes effect from 22 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.
GST exemption for intra-State supplies of listed goods, with broad schedule-based coverage and specified conditional supplies.
Intra-State supplies of goods specified in the Schedule are exempted from the whole of the State tax under the Uttar Pradesh Goods and Services Tax Act, 2017, according to the tariff classification and description of goods in the corresponding entries. The Schedule covers a wide range of agricultural produce, food products, dairy items, seeds, grains, handicrafts, books, musical instruments, hearing aids, sanitary items, specified puja samagri, and certain conditional supplies such as lottery, grant-based supplies by Government entities, and public-auction gift items. The notification supersedes the earlier exemption notification and takes effect from 22 September 2025.
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