GST exemption for a broad schedule of intra State goods, including agricultural, essential and specified medicinal items from State tax. The Government, under Section 11(1) of the Jammu and Kashmir GST Act, supersedes a prior notification and exempts from the whole of State tax intra State supplies of goods specified by tariff item, heading or Chapter in the appended Schedule; the exemption covers a wide range of agricultural, food, animal, fishery, seed, basic commodity, handicraft and other enumerated goods, with interpretive definitions for terms such as unit container, pre packaged and labelled, tariff nomenclature and Government entity, and is supplemented by Annexures listing specified drugs and indigenous handmade musical instruments.
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 a broad schedule of intra State goods, including agricultural, essential and specified medicinal items from State tax.
The Government, under Section 11(1) of the Jammu and Kashmir GST Act, supersedes a prior notification and exempts from the whole of State tax intra State supplies of goods specified by tariff item, heading or Chapter in the appended Schedule; the exemption covers a wide range of agricultural, food, animal, fishery, seed, basic commodity, handicraft and other enumerated goods, with interpretive definitions for terms such as unit container, pre packaged and labelled, tariff nomenclature and Government entity, and is supplemented by Annexures listing specified drugs and indigenous handmade musical instruments.
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