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    <title>Exempt intra-State supplies of goods description of which is specified in column (3) of the Schedule.</title>
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    <description>Exemption is granted for intra State supplies of goods specified in the appended Schedule, exempting such supplies from the whole of the State tax leviable under section 9 of the Punjab Goods and Services Tax Act, 2017. The Schedule links exempt descriptions to tariff Chapter/Heading/Sub heading/Tariff item entries, lists numerous agricultural, animal, processed and miscellaneous goods, and includes qualifications based on presentation (for example, exclusion where goods are put up in a unit container or bear a registered brand name). Interpretative rules of the Customs Tariff First Schedule apply.</description>
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      <description>Exemption is granted for intra State supplies of goods specified in the appended Schedule, exempting such supplies from the whole of the State tax leviable under section 9 of the Punjab Goods and Services Tax Act, 2017. The Schedule links exempt descriptions to tariff Chapter/Heading/Sub heading/Tariff item entries, lists numerous agricultural, animal, processed and miscellaneous goods, and includes qualifications based on presentation (for example, exclusion where goods are put up in a unit container or bear a registered brand name). Interpretative rules of the Customs Tariff First Schedule apply.</description>
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