GST exemption for specified intra-State goods covers food, agricultural produce, medicines, musical instruments, and public-use items. Intra-State supplies of specified goods are exempted from the whole of State tax under the Tripura State Goods and Services Tax Act, 2017, by superseding the earlier rate notification, subject to the saving of acts done or omitted before supersession. The Schedule covers a wide range of agricultural produce, foodstuffs, natural products, essential household and public-use items, specified medicines, contraceptives, hearing aids, indigenous handmade musical instruments, and certain public auction gift items, with interpretive definitions for unit container, pre-packaged and labelled, tariff item, heading, sub-heading, Chapter, and Government entity.
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 specified intra-State goods covers food, agricultural produce, medicines, musical instruments, and public-use items.
Intra-State supplies of specified goods are exempted from the whole of State tax under the Tripura State Goods and Services Tax Act, 2017, by superseding the earlier rate notification, subject to the saving of acts done or omitted before supersession. The Schedule covers a wide range of agricultural produce, foodstuffs, natural products, essential household and public-use items, specified medicines, contraceptives, hearing aids, indigenous handmade musical instruments, and certain public auction gift items, with interpretive definitions for unit container, pre-packaged and labelled, tariff item, heading, sub-heading, Chapter, and Government entity.
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