GST exemption for listed intra-State supplies extends across agricultural, food, medical and public-use goods under the Schedule. The State Government exempts intra-State supplies of the goods specified in the Schedule from the whole of the state tax leviable under section 9 of the Uttarakhand Goods and Services Tax Act, 2017. The Schedule lists numerous categories of exempt goods and applies defined expressions for unit container, pre-packaged and labelled goods, tariff classification terms, and Government entity, with Customs Tariff Act interpretive rules governing the Schedule.
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 listed intra-State supplies extends across agricultural, food, medical and public-use goods under the Schedule.
The State Government exempts intra-State supplies of the goods specified in the Schedule from the whole of the state tax leviable under section 9 of the Uttarakhand Goods and Services Tax Act, 2017. The Schedule lists numerous categories of exempt goods and applies defined expressions for unit container, pre-packaged and labelled goods, tariff classification terms, and Government entity, with Customs Tariff Act interpretive rules governing the Schedule.
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