Council, hereby exempts intra-State supplies of goods Schedule appended to this notification.
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....Y PUBLISHED BY AUTHORITY No. 111 Imphal, Thursday, June 29, 2017 (Asadha 8, 1939) GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 2/2017-State Tax (Rate) Imphal, the 28th June, 2017 No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the state tax leviable thereon under section 9 of the Manipur Good and Services Tax Act, 2017 (3 of 2017). S. No. Chapter/ Heading / Sub-heading / Tariff item Schedule 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 ....
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....uscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk Curd; Lassi; Butter milk Chena or paneer, other than put up in unit containers and bearing a registered brand name; Birds' eggs, in shell, fresh, preserved or cooked Natural honey, other than put up in unit container and bearing a registered brand name Human hair, unworked, whether or not washed or scoured; waste of human hair All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Semen including frozen semen Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Potatoes, fresh or chilled. Tomatoes, fresh or chilled. Onions, sha....
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....hi, fresh. Peel of citrus fruit or melons (including watermelons), fresh. All goods of seed quality Coffee beans, not roasted Unprocessed green leaves of tea Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] S. No. Chapter / Heading / Sub-heading / Tariff item 4 Description of Goods (1) (2) 63. 0910 11 10 64. 0910 30 10 65. 1001 66. 1002 67. 1003 68. 1004 69. 1005 70. 1006 71. 1007 72. 1008 73. 1101 74. 1102 75. 1103 76. 1104 77. 1105 78. 1106 79. 12 80. 1201 81. 1202 82. 1204 83. 1205 84. 1206 85. 1207 (3) Fresh ginger, other than in processed form Fresh turmeric, other than in processed form Wheat and meslin [other than those put up in unit container and bearing a registered brand name] Rye [other than those put up in unit container and bearing a registered brand name] Barley [other than those put up in unit container and bearing a registered brand name] Oats [other than those put up in unit container and bearing a registered brand name] Maize (corn) [other than those put up in unit container and bearing a registered brand name] Rice [other than those put up in....
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....harmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Lac and Shellac Betel leaves Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 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 Pappad, by whatever name it is known, except when served for consumption Bread (branded or otherwise), except when served for consumption and pizza bread Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Non-alcoholic Toddy, Neera including date and palm neera....
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....s, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. Amber charkha Handloom [weaving machinery] Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 138. 139. 140. 8445 8446 8802 60 00 141. 8803 142. 9021 143. 92 144. 9603 Muddhas made of sarkanda and phool bahari jhadoo Parts of goods of heading 8801 Hearing aids Indigenous handmade musical instruments S. Chapter/ No. Heading / Sub-heading / Tariff item (1) 145. (2) 9609 146. 9610 00 00 Slates 147. 9803 148. Any chapter (i) 149. 7 Description of Goods Slate pencils and chalk sticks Passenger baggage Puja samagri namely,- (3) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Ro....


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