TaxTMI 
TaxTMI 
Exemption on intra-State supplies of goods from the whole of the central tax leviable u/s 9 of CGST
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.... Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. ^20[0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] ^55[, other than pre-packaged and labelled] 10. ^21[***] 11. ^21[***] 12. ^21[***] 13. ^21[***] 14. ^21[***] 15. ^21[***] 16. ^21[***] 17. ^21[***] 18. 3 Fish seeds, prawn / shrimp seeds whether or not pro....
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....sp; 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. ^43[43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 43B 0711 ^50[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]] 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 ^1[Dried leguminous vegetables, shelled, whether or not skinned or split [^57[, other than pre-packaged and labelled]] 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, ^25[fresh or chilled, dried]; sago pith. ^24[46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets ^57[, other than pre-packaged and labelled] 46B 08 Dried makhana, whether or not shelled or peeled ^58[, other than pre-pa....
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.... 69. 1005 Maize (corn) [^59[, other than prepackaged and labelled]] 70. 1006 Rice [^59[, other than prepackaged and labelled]] 71. 1007 Grain sorghum [^59[, other than prepackaged and labelled]] 72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [^59[, other than prepackaged and labelled]] 73. 1101 Wheat or meslin flour [^59[, other than prepackaged and labelled]]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [^59[, other than prepackaged and labelled]] 75. 1103 Cereal groats, meal and pellets [^59[, other than prepackaged and labelled]] 76. 1104 Cereal grains hulled 77. 1105 ^26[Flour, powder, flakes, granules or pellets of potatoes]^ ^60[, other than pre-packaged and labelled] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, ma....
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....aged and labelled] ^73[94A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled] 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki ^62[, other than pre-packaged and labelled] 96. 1905 Pappad, by whatever name it is known, except when served for consumption 97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread ^52[97A 2009 89 90 Tender coconut water ^63[, other than pre-packaged and labelled]] 98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99. 2201 Water [other than aerated, mineral, ^64[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100. 2201 Non-alcoholic Toddy, Neera including date and palm neera ^53[101. ** **] 102. ^10[2301,2302, 2308, 2309] ^70[Aquatic feed in....
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.... 4903 Children's picture, drawing or colouring books ^44[121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated] ^66[122. ** **] ^19[122A 4907 Duty Credit Scrips] 123. 5001 Silkworm laying, cocoon 124. 5002 Raw silk 125. 5003 Silk waste 126. 5101 Wool, not carded or combed 127. 5102 Fine or coarse animal hair, not carded or combed 128. 5103 Waste of wool or of fine or coarse animal hair 129. 52 Gandhi Topi 130. 52 Khadi yarn ^12[130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets] 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fibre ^40[132A 53 Coir pith compost ^67[, other than pre-packaged and labelled]] 133. 63 Indian National Flag 134. 6703 Human hair, dressed, thinned, bleached or otherwise worked 135. 6912 00 40 Earthen pot and clay lamps ^13[135A 69 Idols made of clay] 136. 7018 Glass bangles (except those made from precious metals) ^24[136A. ^32[....
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....nsideration received from Central Government, State Government, Union territory or local authority in the form of grants.] ^33[151 Any chapter Parts for manufacture of hearing aids] ^42[152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71)] ^45[153 Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause] Explanation.- For the purposes of this Schedule,- (i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package. ^76[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity ....
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....entral tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20.....
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.... Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles 101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara - pair of kettledrums 114. Pambai - unit of two cylindrical drums 115. Parai thappu, halgi - frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff - daff in a stand played with sticks 118. Tamak' 119. Tasha - type of kettledrum 120. Urumee 121. JaltarangChimpta - fire tong with brass jingles 122. Chengila - metal disc 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot 130. Sankarjang - lithophone 131. Thali - metal plate 132. Thattukazhi mannai 133. ....
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.... name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999." 18. Inserted vide notification no. 28/2017 dated 22-9-2017 19. Inserted vide notification no. 35/2017 dated 13-10-2017 20. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 21. Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11. 0205 Meat of horses, as....
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.... 27. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery" 28. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt, all types" 29. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (b) The phrase "registered brand name" means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.] 30. Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, "Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake" 31. Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was ....
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..... 01-10-2019 48. Substituted vide NOTIFICATION NO. 9/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "86. 1209 Seeds, fruit and spores, of a kind used for sowing." 49. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "0303, 0304, 0305, 0306, 0307, 0308" 50. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption;" 51. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled" 52. Inserted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e....
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.... claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]]" 59. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]" 60. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "[^7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the A....
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....ntarily, subject to the conditions as in the ANNEXURE I]" 68. Omitted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "141. ^54[8807] Parts of goods of heading 8801" 69. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^17[(ii) (a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. ^29[(b) The phrase "registered brand name" means, - (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1....