TaxTMI 
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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....ing, 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 central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). SCHEDULE S. No. 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 animals such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh or chilled 8. 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, other than pre-packaged and labelled 10. 03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 11. 0301 Live fish 12. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of....
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.... Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 41. 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, other than pre-packaged and labelled 42. 08 Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled 43. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 44. 0801 Brazil nuts, fresh, whether or not shelled or peeled 45. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled 46. 0803 Bananas, including plantains, fresh or dried 47. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 48. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lem....
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....amarind, of singoda, mango flour, etc. other than pre-packaged and labelled 76. 1106 10 10 Guar meal 77. 12 All goods of seed quality 78. 1201 Soya beans, whether or not broken, of seed quality 79. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality 80. 1204 Linseed, whether or not broken, of seed quality 81. 1205 Rape or colza seeds, whether or not broken, of seed quality 82. 1206 Sunflower seeds, whether or not broken, of seed quality 83. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality 84. 1209 Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing 85. 1210 Hop cones, fresh 86. 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets 87. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy o....
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....denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water 110. 26 Uranium Ore concentrate 111. 2716 00 00 Electrical energy 112. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 113. 30 or any other Chapter Drugs or medicines listed in Annexure I 114. 3002 Human Blood and its components 115. 3006 All types of contraceptives 116. 3101 All goods and organic manure, other than pre-packaged and labelled 117. 3304 Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta 118. 3825 Municipal waste, sewage sludge, clinical waste 119. 3926 Plastic bangles 120. 4014 Condoms and contraceptives 121. 4016 Erasers 122. 4401 Firewood or fuel wood 123. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 124. 44 or 68 Deities made of stone, marble or wood 125. 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 126. 46 Plates and cups made up of all kinds of leaves/ flowers/bark 127. ....
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....tools of a kind used in agriculture, horticulture or forestry other than ghamella. 156. 8214 Pencil sharpeners 157. 8445 Charkha for hand spinning of yarns, including amber charkha 158. 8446 Handloom [weaving machinery] 159. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 160. 9021 Hearing aids 161. 92 Indigenous handmade musical instruments as listed in Annexure II 162. 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 163. 9608,9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk; Slate pencils and chalk sticks 164. 9610 00 00 Slates 165. 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons 166. 9803 Passenger baggage 167. Any chapter Puja samagri namely:- (i) 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) Vibhut....
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....of 1975); (iv) "Government entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is- (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority; (b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect from the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] (Dheeraj Sharma) Under Secretary to the Government of India Annexure-I [See S. No. 113 of the Schedule] List of drugs or medicines 1. Gene Therapy 2. Agalsidase Beta 3. Imiglucerase 4. Eptacog alfa activated recombinant coagulation factor VIIa 5. Onasemnogene abeparvovec 6. Asciminib 7. Mepolizumab 8. Pegylated Liposomal Irinotecan 9. Daratumu....