Exempt Goods | Notification No. 2/2017-CT(R)

Exempt Goods | Notification No. 2/2017-CT(R) | TaxRoutine Repository

CT(R) No. 2/2017 IT(R) No. 2/2017 UTT(R) No. 2/2017 Dated: 28-06-2017 u/s 11(1) CGST Act, 2017 NIL Rate

✦ Last amended: 12-07-2024 · Notfn. No. 3/2024-CT(R)

Amendment Trail — CT(R) / IT(R) / UTT(R) 18 amendments

#	CT(R)	IT(R)	UTT(R)	Date	Key Changes
—	2/2017-CT(R)	2/2017-IT(R)	2/2017-UTT(R)	28-06-2017	Principal notification — 148 serial numbers + Explanation
C1	Corrigendum GSR 868(E)	—	—	12-07-2017	Corrected Sl. No. 45 (dried leguminous vegetables) and Explanation (ii)
C2	Corrigendum GSR 959(E)	—	—	27-07-2017	Corrected Sl. No. 59 (seeds — Chapters 7, 9 or 10); and Sl. No. 102
1	28/2017-CT(R)	28/2017-IT(R)	28/2017-UTT(R)	22-09-2017	Inserted Annexures I and II; amended brand-name conditions in multiple entries; substituted Sl. 138 (Charkha); amended Sl. 143 (musical instruments); Sl. 144 (muddhas)
2	35/2017-CT(R)	36/2017-IT(R)	35/2017-UTT(R)	13-10-2017	Inserted Sl. No. 122A (Duty Credit Scrips), Sl. No. 150 (Govt entity supply); inserted proviso to Annexure I
3	42/2017-CT(R)	44/2017-IT(R)	42/2017-UTT(R)	14-11-2017	Major restructuring — substituted Sl. No. 8 (all fresh/chilled meat); omitted Sl. Nos. 10–17, 23, 24; inserted Sl. Nos. 30A, 30B, 43A (vegetables frozen), 43B, 46A, 46B, 78A, 87A, 93A, 136A; substituted Sl. No. 77 (1105), 103 (salt); amended Sl. 46, 94
4	7/2018-CT(R)	7/2018-IT(R)	7/2018-UTT(R)	25-01-2018	Substituted Sl. Nos. 102A, 102B; substituted tariff reference in Sl. 136A; inserted “other than ghamella” in Sl. 137; inserted Sl. No. 151 (hearing aid parts)
5	19/2018-CT(R)	19/2018-IT(R)	19/2018-UTT(R)	26-07-2018	Inserted Sl. Nos. 92A, 93B, 114A, 114B, 117 (substituted), 146A, 152; inserted Sl. 132A (coir pith compost); amended Sl. 102A
6	25/2018-CT(R)	25/2018-IT(R)	25/2018-UTT(R)	31-12-2018	Substituted Sl. Nos. 43A and 43B; inserted Sl. 121A (music, printed); inserted Sl. 153 (gift items to public officials)
7	15/2019-CT(R)	15/2019-IT(R)	15/2019-UTT(R)	30-09-2019	Inserted Sl. No. 57A (tamarind dried); inserted Sl. 114C (plates/cups of leaves)
8	9/2021-CT(R)	9/2021-IT(R)	9/2021-UTT(R)	30-09-2021	Substituted Sl. No. 86 (seeds for sowing — added Explanation)
9	19/2021-CT(R)	19/2021-IT(R)	19/2021-UTT(R)	28-12-2021	Inserted Sl. No. 97A (tender coconut water); omitted Sl. No. 101; substituted Sl. No. 22 (fish); substituted Sl. No. 43B (provisionally preserved vegetables)
10	7/2022-CT(R)	7/2022-IT(R)	7/2022-UTT(R)	13-07-2022	Major amendment — substituted brand-name condition to “pre-packaged and labelled” in ~40 entries (Sl. Nos. 9, 26, 27, 29, 45, 46A, 65–72, 73–78, 95, 102, 108, 132A, etc.); omitted word “purified” from Sl. 99; substituted Sl. No. 94; inserted Sl. No. 135A; omitted Sl. No. 118 and 122; omitted Sl. 141
11	13/2022-CT(R)	13/2022-IT(R)	13/2022-UTT(R)	30-12-2022	Substituted Sl. No. 102 (aquatic/poultry/cattle feed — simplified); inserted Sl. No. 102C (husk of pulses/concentrates)
12	4/2023-CT(R)	4/2023-IT(R)	4/2023-UTT(R)	28-02-2023	Inserted clause (iii) “Rab” in Sl. No. 94
13	18/2023-CT(R)	18/2023-IT(R)	18/2023-UTT(R)	19-10-2023	Inserted Sl. No. 94A (millet flour food preparation)
14	3/2024-CT(R)	3/2024-IT(R)	3/2024-UTT(R)	12-07-2024	Inserted proviso to Explanation (ii) — agricultural farm produce in packages exceeding 25 kg/25 litres not treated as pre-packaged and labelled; w.e.f. 15-07-2024

In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable thereon under section 9 of the CGST Act, 2017.

Ch. 01 Live Animals Sl. 1–6 · 6 entries

Sl.	HSN / Tariff	Description of Goods
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

Ch. 02 Meat and Edible Meat Offal Sl. 7–9 · 3 active entries Amended

Sl.	HSN / Tariff	Description of Goods
7	0201	Meat of bovine animals, fresh and chilled.
8^A	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled Prior to substitution (w.e.f. 15-11-2017)Sl. No. 8 read: 0202 — Meat of bovine animals frozen [other than frozen and put up in unit container]. Sl. Nos. 9–17 (individual meat entries) were separately listed and subsequently omitted by the same amending notification.^A
9	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled] , other than pre-packaged and labelled^B
10–17	—	Omitted by 42/2017-CT(R) w.e.f. 15-11-2017^A — individual entries for frozen/salted/dried meat of various species (bovine, swine, sheep/goat, horse, poultry etc.) which are now subsumed in Sl. No. 9 above.

Ch. 03 Fish and Aquatic Products Sl. 18–22 · 5 active entries Amended

Sl.	HSN / Tariff	Description of Goods
18	3	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%]
19	0301	Live fish.
20	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21^C	0304, 0306, 0307, 0308	All goods, fresh or chilled
22^D	0303, 0304, 0305, 0306, 0307, 0308, 0309	All goods [other than fresh or chilled] , other than pre-packaged and labelled^B
23–24	—	Omitted by 42/2017-CT(R) w.e.f. 15-11-2017^A — entries for fresh/chilled molluscs and aquatic invertebrates (now covered in Sl. 21).

Ch. 04 Dairy Produce, Eggs, Honey Sl. 25–29 · 5 entries Amended

Sl.	HSN / Tariff	Description of Goods
25	0401	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
26	0403	Curd; Lassi; Butter milk^E Curd, Lassi, Butter milk, other than pre-packaged and labelled^E
27	0406	Chhena or paneer , other than pre-packaged and labelled^B
28	0407	Birds’ eggs, in shell, fresh, preserved or cooked
29	0409	Natural honey , other than pre-packaged and labelled^B

Ch. 05 Other Animal Products Sl. 30–33 · 5 entries incl. 30A, 30B Amended

Sl.	HSN / Tariff	Description of Goods
30	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
30A^A	0504	All goods, fresh or chilled
30B^A	0504	All goods , other than pre-packaged and labelled^B
31	0506	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
32	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33	0511	Semen including frozen semen

Ch. 06 Live Trees, Plants, Bulbs, Cut Flowers Sl. 34 · 1 entry

Sl.	HSN / Tariff	Description of Goods
34	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Ch. 07 Edible Vegetables, Roots and Tubers Sl. 35–46B · 15 entries Amended

Sl.	HSN / Tariff	Description of Goods
35	0701	Potatoes, fresh or chilled.
36	0702	Tomatoes, fresh or chilled.
37	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41	0707	Cucumbers and gherkins, fresh or chilled.
42	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43	0709	Other vegetables, fresh or chilled.
43A^F	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B^F	0711	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^G Vegetables provisionally preserved, but unsuitable in that state for immediate consumption^G
44	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45	0713	Dried leguminous vegetables, shelled, whether or not skinned or split^C1Dried leguminous vegetables, shelled, whether or not skinned or split^C1 , other than pre-packaged and labelled^B
46	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled^Afresh or chilled, dried^A; sago pith.
46A^A	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^B
46B^A	08	Dried makhana, whether or not shelled or peeled , other than pre-packaged and labelled^B

Ch. 08 Edible Fruit and Nuts; Citrus Peel Sl. 47–58 · 13 entries incl. 57A Amended

Sl.	HSN / Tariff	Description of Goods
47	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48	0801	Brazil nuts, fresh, whether or not shelled or peeled
49^H	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, fresh, whether or not shelled or peeled^H 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^H
50	0803	Bananas, including plantains, fresh or dried
51	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53	0806	Grapes, fresh
54	0807	Melons (including watermelons) and papaws (papayas), fresh.
55	0808	Apples, pears and quinces, fresh.
56	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh
57A^I	0813	Tamarind dried
58	0814	Peel of citrus fruit or melons (including watermelons), fresh.

Ch. 7/9/10 All Goods of Seed Quality (Chapters 7, 9 or 10) Sl. 59 · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
59	9^C27, 9 or 10^C2	All goods of seed quality

Ch. 09 Coffee, Tea, Spices (selected) Sl. 60–64 · 5 entries

Sl.	HSN / Tariff	Description of Goods
60	0901	Coffee beans, not roasted
61	0902	Unprocessed green leaves of tea
62	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63	0910 11 10	Fresh ginger, other than in processed form
64	0910 30 10	Fresh turmeric, other than in processed form

Ch. 10 Cereals Sl. 65–72 · 8 entries Amended

Sl.	HSN / Tariff	Description of Goods
65	1001	Wheat and meslin , other than pre-packaged and labelled^B
66	1002	Rye , other than pre-packaged and labelled^B
67	1003	Barley , other than pre-packaged and labelled^B
68	1004	Oats , other than pre-packaged and labelled^B
69	1005	Maize (corn) , other than pre-packaged and labelled^B
70	1006	Rice , other than pre-packaged and labelled^B
71	1007	Grain sorghum , other than pre-packaged and labelled^B
72	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi , other than pre-packaged and labelled^B

Ch. 11 Products of the Milling Industry; Malt; Starches Sl. 73–78A · 7 entries Amended

Sl.	HSN / Tariff	Description of Goods
73	1101	Wheat or meslin flour , other than pre-packaged and labelled^B
74	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] , other than pre-packaged and labelled^B
75	1103	Cereal groats, meal and pellets , other than pre-packaged and labelled^B
76	1104	Cereal grains hulled
77	1105	Flour, of potatoes^AFlour, powder, flakes, granules or pellets of potatoes^A , other than pre-packaged and labelled^B
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, mango flour, etc. , other than pre-packaged and labelled^B
78A^A	1106 10 10	Guar meal

Ch. 12 Oil Seeds, Oleaginous Fruits; Miscellaneous Grains, Seeds Sl. 79–87A · 10 entries Amended

Sl.	HSN / Tariff	Description of Goods
79	12	All goods of seed quality
80	1201	Soyabeans, whether or not broken, of seed quality.
81	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82	1204	Linseed, whether or not broken, of seed quality.
83	1205	Rape or colza seeds, whether or not broken, of seed quality.
84	1206	Sunflower seeds, whether or not broken, of seed quality.
85	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86^J	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.^J
87	1210	Hop cones, fresh.
87A^A	1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets

Ch. 13 Lac; Gums, Resins and Other Vegetable Saps Sl. 88–92 · 5 entries

Sl.	HSN / Tariff	Description of Goods
88	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89	1212	Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh or chilled.
90	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91	1214	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.
92	1301	Lac and Shellac

Ch. 14 Vegetable Plaiting Materials; Betel, Coconut Shell Sl. 92A–93B · 4 entries Amended

Sl.	HSN / Tariff	Description of Goods
92A^K	1401	Sal leaves, siali leaves, sisal leaves, sabai grass
93	1404 90 40	Betel leaves
93A^A	1404 90 60	Coconut shell, unworked
93B^K	1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks

Ch. 17 Sugars — Jaggery, Khandsari Sugar Sl. 94 · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
94	1701 or 1702	[prior to 7/2022] Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar^L (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled^B (ii) Khandsari Sugar, other than pre-packaged and labelled^B (iii) Rab, other than pre-packaged and labelled^M

Ch. 19 Preparations of Cereals, Flour; Bread, Pappad Sl. 94A–97A · 5 entries Amended

Sl.	HSN / Tariff	Description of Goods
94A^N	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 , other than pre-packaged and labelled^B
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
97A^O	2009 89 90	Tender coconut water , other than pre-packaged and labelled^B

Ch. 21 Miscellaneous Edible Preparations Sl. 98 · 1 entry

Sl.	HSN / Tariff	Description of Goods
98	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

Ch. 22 Beverages — Water, Non-Alcoholic Toddy Sl. 99–100 · 2 active entries Amended

Sl.	HSN / Tariff	Description of Goods
99	2201	Water [other than aerated, mineral, purified,^P distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100	2201	Non-alcoholic Toddy, Neera including date and palm neera
101	2202 90	Omitted by 19/2021-CT(R)^Q w.e.f. 01-01-2022 — Prior to omission: Tender coconut water [other than pre-packaged and labelled]. Entry relocated to Sl. No. 97A under Chapter 19 (tariff 2009 89 90).

Ch. 23 Residues and Waste from Food Industries; Animal Feed Sl. 102–102C · 4 active entries Amended

Sl.	HSN / Tariff	Description of Goods
102	2301, 2302, 2304, 2305, 2306, 2308, 2309^R2301, 2302, 2308, 2309^R	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 [other than rice-bran]^S Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]^S
102A^T	2306	De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018.
102B^T	2306	Cotton seed oil cake
102C^U	2302, 2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda

Ch. 25 Salt; Sulphur; Earths and Stone Sl. 103 · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
103	2501	[prior to 42/2017] Salt [not including table salt or denatured salt] Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water^V

Ch. 26 Ores, Slag and Ash Sl. 103A · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
103A^A	26	Uranium Ore Concentrate

Ch. 27 Electrical Energy Sl. 104 · 1 entry

Sl.	HSN / Tariff	Description of Goods
104	2716 00 00	Electrical energy

Ch. 28 Inorganic Chemicals — Dicalcium Phosphate (Animal Feed Grade) Sl. 105 · 1 entry

Sl.	HSN / Tariff	Description of Goods
105	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002

Ch. 30 Pharmaceutical Products Sl. 106–107 · 2 entries

Sl.	HSN / Tariff	Description of Goods
106	3002	Human Blood and its components
107	3006	All types of contraceptives

Ch. 31 Fertilisers — Organic Manure Sl. 108 · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
108	3101	All goods and organic manure , other than pre-packaged and labelled^B

Ch. 33 Essential Oils, Cosmetics — Kajal, Kumkum, Bindi etc. Sl. 109 · 1 entry

Sl.	HSN / Tariff	Description of Goods
109	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

Ch. 38 Miscellaneous Chemical Products — Municipal Waste Sl. 110 · 1 entry

Sl.	HSN / Tariff	Description of Goods
110	3825	Municipal waste, sewage sludge, clinical waste

Ch. 39 Plastics — Plastic Bangles Sl. 111 · 1 entry

Sl.	HSN / Tariff	Description of Goods
111	3926	Plastic bangles

Ch. 40 Rubber — Condoms and Contraceptives Sl. 112 · 1 entry

Sl.	HSN / Tariff	Description of Goods
112	4014	Condoms and contraceptives

Ch. 44 Wood, Charcoal; Deities of Stone/Marble/Wood Sl. 113–114B · 4 entries Amended

Sl.	HSN / Tariff	Description of Goods
113	4401	Firewood or fuel wood
114	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
114A^K	44 or 68	Deities made of stone, marble or wood
114B^K	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope

Ch. 46 Plates and Cups of Leaves/Flowers/Bark Sl. 114C · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
114C^W	46	Plates and cups made up of all kinds of leaves/flowers/bark

Ch. 48/49 Paper, Stamps, Printed Books, Newspapers Sl. 115–122A · 7 active entries Amended

Sl.	HSN / Tariff	Description of Goods
115	4802/4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116	4817/4907	Postal items, like envelope, Post card etc., sold by Government
117^X	48 or 4907 or 71	Rupee notes when sold to the Reserve Bank of India^X Rupee notes or coins when sold to Reserve Bank of India or the Government of India^X
118	4907	Omitted by 7/2022-CT(R)^P w.e.f. 18-07-2022 — Prior to omission: Cheques, loose or in book form
119	4901	Printed books, including Braille books
120	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121	4903	Children’s picture, drawing or colouring books
121A^Y	4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated
122	4905	Omitted by 7/2022-CT(R)^P w.e.f. 18-07-2022 — Prior to omission: Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
122A^Z	4907	Duty Credit Scrips

Ch. 50–55 Silk, Wool, Cotton, Textile Fibres — Khadi Sl. 123–130A · 10 entries Amended

Sl.	HSN / Tariff	Description of Goods
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
130A^AA	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets

Ch. 53 Jute Fibres, Coconut Coir, Coir Pith Compost Sl. 131–132A · 3 entries Amended

Sl.	HSN / Tariff	Description of Goods
131	5303	Jute fibres, raw or processed but not spun
132	5305	Coconut, coir fibre
132A^K	53	Coir pith compost , other than pre-packaged and labelled^B

Ch. 63 Indian National Flag Sl. 133 · 1 entry

Sl.	HSN / Tariff	Description of Goods
133	63	Indian National Flag

Ch. 67 Human Hair (Worked) Sl. 134 · 1 entry

Sl.	HSN / Tariff	Description of Goods
134	6703	Human hair, dressed, thinned, bleached or otherwise worked

Ch. 69 Ceramic Products — Earthen Pots, Clay Lamps, Clay Idols Sl. 135–135A · 2 entries Amended

Sl.	HSN / Tariff	Description of Goods
135	6912 00 40	Earthen pot and clay lamps
135A^BB	69	Idols made of clay

Ch. 70 Glass — Glass Bangles Sl. 136 · 1 entry

Sl.	HSN / Tariff	Description of Goods
136	7018	Glass bangles (except those made from precious metals)

Ch. 71 Bangles of Lac/Shellac Sl. 136A · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
136A^A	7113^CC7117^CC	Bangles of lac/shellac

Ch. 82 Agricultural Implements (Manually Operated/Animal Driven) Sl. 137 · 1 entry Amended

Sl.	HSN / Tariff	Description of Goods
137	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, 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 other than ghamella^DD

Ch. 84/84 Charkha, Handloom Sl. 138–139 · 2 entries Amended

Sl.	HSN / Tariff	Description of Goods
138	8445	Amber charkha^EECharkha for hand spinning of yarns, including amber charkha^EE
139	8446	Handloom [weaving machinery]

Ch. 88 Spacecraft and Launch Vehicles Sl. 140 · 1 entry

Sl.	HSN / Tariff	Description of Goods
140	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

Ch. 88 Parts of Gliders, Hang Gliders (Sl. 141) — Omitted Sl. 141 · omitted Amended

Sl.	HSN / Tariff	Description of Goods
141	8807	Omitted by 7/2022-CT(R)^P w.e.f. 18-07-2022 — Prior to omission (as amended by 19/2021-CT(R)): Parts of goods of heading 8801

Ch. 90 Medical Instruments — Hearing Aids and Parts Sl. 142, 151 · 2 entries Amended

Sl.	HSN / Tariff	Description of Goods
142	9021	Hearing aids
151^FF	Any chapter	Parts for manufacture of hearing aids

Ch. 92 Musical Instruments — Indigenous Handmade Sl. 143 · 1 entry (see Annexure II for list) Amended

Sl.	HSN / Tariff	Description of Goods
143	92	Indigenous handmade musical instruments^GGIndigenous handmade musical instruments as listed in Annexure II^GG

Ch. 96 Miscellaneous Manufactured Articles Sl. 144–146A · 5 entries Amended

Sl.	HSN / Tariff	Description of Goods
144	9603	Muddhas made of sarkanda and phool bahari jhadoo^HHMuddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles^HH
145	9609	Slate pencils and chalk sticks
146	9610 00 00	Slates
146A^K	9619 00 10 or 9619 00 20	Sanitary towels (pads) or sanitary napkins; tampons

Ch. 98 Passenger Baggage Sl. 147 · 1 entry

Sl.	HSN / Tariff	Description of Goods
147	9803	Passenger baggage

Any Chapter Puja Samagri, Lottery, Government Entity Goods, Rakhi, Gift Items Sl. 148–153 · 5 active entries Amended

Sl.	HSN / Tariff	Description of Goods
148	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) Vibhuti sold by religious institutions^IIVibhuti^II; (vi) Unbranded honey [proposed GST Nil]^C1; (vii) Wick for diya; (viii) Roli; (ix) Kalava (Raksha sutra); (x) Chandan tika.
149	—	Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
150^Z	—	Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants
151^FF	Any chapter	Parts for manufacture of hearing aids [Note: Also listed under Chapter 90 above for ease of reference]
152^JJ	Any chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)
153^KK	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 to the Schedule

(i)

The phrase “unit container” means a package, whether large or small (for example, tin, cane, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii)^LL

[Prior to 7/2022] Complex brand-name and registered brand-name condition — 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.

The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.^LL

Proviso ^MM Notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.

(iii)

“Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(iv)

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.

(v)^Z

The phrase “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 per cent 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.

2. This notification shall come into force with effect from the 1st day of July, 2017.

Annexure I ^AA2 — Brand Name Foregone Voluntarily

Procedure for voluntarily foregoing actionable claim or enforceable right on a brand name

[Note: Annexure I was relevant when the “brand name” condition applied to exempt goods. Following the substitution of Explanation (ii) by 7/2022-CT(R) w.e.f. 18-07-2022, the operative condition changed to “pre-packaged and labelled” under the Legal Metrology Act, 2009. Annexure I is reproduced below for historical completeness.]

For foregoing an actionable claim or enforceable right on a brand name,—

(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Proviso ^Z2 If the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name; 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 is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

Annexure II ^AA2 — List of Indigenous Handmade Musical Instruments [Sl. No. 143]

134 Instruments Listed

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.Nakula Veena

21.Nanduni

22.Rudra Veena

23.Saraswati Veena

24.Vichitra Veena

25.Yazh

26.Ranjan Veena

27.Triveni Veena

28.Chikara

29.Dilruba

30.Ektara violin

31.Esraj

32.Kamaicha

33.Mayuri Vina or Taus

34.Onavillu

35.Behala (violin type)

36.Pena or Bana

37.Pulluvan veena – one stringed violin

38.Ravanahatha

39.Folk sarangi

40.Classical sarangi

41.Sarinda

42.Tar shehnai

43.Gethu or Jhallari

44.Gubguba or Jamuku

45.Pulluvan kutam

46.Santoor

47.Pepa

48.Pungi or Been

49.Indian Harmonium: Double reed

50.Kuzhal

51.Nadaswaram

52.Shehnai

53.Sundari

54.Tangmuri

55.Alghoza – double flute

56.Bansuri

57.Venu (Carnatic flute) Pullanguzhal

58.Mashak

59.Titti

60.Sruti upanga

61.Gogona

62.Morsing

63.Shruti box

64.Harmonium (hand-pumped)

65.Ekkalam

66.Karnal

67.Ramsinga

68.Kahal

69.Nagphani

70.Turi

71.Dhad

72.Damru

73.Dimadi

74.Dhol

75.Dholak

76.Dholki

77.Duggi

78.Ghat singhari or gada singari

79.Ghumot

80.Gummeta

81.Kanjira

82.Khol

83.Kinpar and Dhopar (tribal drums)

84.Maddale

85.Maram

86.Mizhavu

87.Mridangam

88.Pakhavaj

89.Pakhavaj jori

90.Panchamukha vadyam

91.Pung

92.Shuddha madalam or Maddalam

93.Tabala/tabl/chameli

94.Tabla

95.Tabla tarang

96.Tamte

97.Thanthi Panai

98.Thimila

99.Tumbak, tumbaknari, tumbaknaer

100.Daff, duff, daf or duf; Dimdi or dimri

101.Kanjira – small frame drum with one jingle

102.Kansi – small without jingles

103.Patayani thappu

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

115.Parai thappu, halgi

116.Sambal

117.Stick daff or stick duff

118.Tamak

119.Tasha – type of kettledrum

120.Urumee

121.Jaltarang chimpta

122.Chengila – metal disc

123.Elathalam

124.Geger – brass vessel

125.Ghatam and Matkam

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.Kanch tarang, a type of glass harp

134.Kashtha tarang, a type of xylophone

Footnotes — Amendment References

42/2017-CT(R) omnibus amendment — 42/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017. This notification made the most extensive structural changes: substituted Sl. No. 8 (all fresh/chilled meat), omitted Sl. Nos. 10–17 and 23–24, inserted Sl. Nos. 30A, 30B, 43A, 43B, 46A, 46B, 78A, 87A, 93A, 103A, 136A. Also substituted Sl. Nos. 46 (fresh or chilled, dried), 77 (potatoes — flour to powder/flakes/granules/pellets), 103 (salt — expanded description).

Master footnote — “pre-packaged and labelled” substitution — 7/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. The original condition in ~40 entries read: “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]”. This entire condition was uniformly substituted with the simpler phrase “, other than pre-packaged and labelled” across all affected entries, aligning the exemption with the Legal Metrology Act, 2009 definition. The affected entries include: Sl. Nos. 9, 22, 26, 27, 29, 30B, 43A (prior), 43B, 45, 46A, 46B, 65–72, 73–78, 95, 102 (as amended), 108, 132A and more.

Sl. No. 21 (fish, fresh or chilled) substituted to cover headings 0304, 0306, 0307, 0308 by 42/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017. Prior to substitution, Sl. No. 21 read: 0304 — Fish fillets and other fish meat (whether or not minced), fresh or chilled; and 0306 — Crustaceans, whether in shell or not, live, fresh or chilled.

Tariff item in Sl. No. 22 substituted from “0303, 0304, 0305, 0306, 0307, 0308” to include 0309 by 19/2021-CT(R), 28-12-2021 w.e.f. 01-01-2022.

Sl. No. 26 substituted from “Curd; Lassi; Butter milk” to “Curd, Lassi, Butter milk, other than pre-packaged and labelled” by 7/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. The change unified punctuation and added the pre-packaged condition.

Sl. Nos. 43A and 43B inserted by 42/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017. Subsequently, both were substituted by 25/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019 to their current form.

Sl. No. 43B description shortened — words “by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions” omitted by 19/2021-CT(R), 28-12-2021 w.e.f. 01-01-2022.

Sl. No. 45 (dried leguminous vegetables) corrected from “Dried leguminous vegetables, shelled, whether or not skinned or split” — original text had an error corrected by Corrigendum GSR 868(E), 12-07-2017. The correction added “Dried” at the beginning of the description. Also, words “[proposed GST Nil]” were omitted from Sl. No. 148(vi) by the same corrigendum.

Tariff reference in Sl. No. 59 (all goods of seed quality) corrected from “9” to “7, 9 or 10” by Corrigendum GSR 959(E), 27-07-2017.

Sl. No. 49 (other nuts, fresh) substituted to add “Pine nuts” to the list by 19/2021-CT(R), 28-12-2021 w.e.f. 01-01-2022.

Sl. No. 57A (tamarind dried) inserted by 15/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.

Sl. No. 86 substituted to add the Explanation (“this entry does not cover seeds meant for any use other than sowing”) by 9/2021-CT(R), 30-09-2021 w.e.f. 01-10-2021.

Sl. Nos. 92A, 93B, 114A, 114B, 132A inserted by 19/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.

Sl. No. 94 substituted from “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” to split into sub-items (i) and (ii) with “pre-packaged and labelled” condition, by 7/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.

Sub-item (iii) “Rab, other than pre-packaged and labelled” inserted in Sl. No. 94 by 4/2023-CT(R), 28-02-2023 w.e.f. 01-03-2023.

Sl. No. 94A (millet flour food preparation — minimum 70% millets by weight) inserted by 18/2023-CT(R), 19-10-2023 w.e.f. 20-10-2023.

Sl. No. 97A (tender coconut water — under tariff 2009 89 90) inserted by 19/2021-CT(R), 28-12-2021 w.e.f. 01-01-2022. Simultaneously, earlier Sl. No. 101 (tender coconut water under tariff 2202 90) was omitted by the same notification.

Sl. Nos. 118 (cheques), 122 (maps), and 141 (parts of gliders/hang gliders) omitted; word “purified” deleted from Sl. 99 — all by 7/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.

Sl. No. 101 (tender coconut water under tariff 2202 90) omitted by 19/2021-CT(R), 28-12-2021 w.e.f. 01-01-2022. See Sl. No. 97A (tariff 2009 89 90) inserted simultaneously.

Tariff items in Sl. No. 102 substituted from “2301, 2302, 2304, 2305, 2306, 2308, 2309” to “2301, 2302, 2308, 2309” by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017 (as earlier corrected by Corrigendum GSR 959(E), 27-07-2017).

Description in Sl. No. 102 (aquatic/poultry/cattle feed) substituted to simplified text removing “husk of pulses, concentrates & additives” (now covered in Sl. 102C) and simplifying language, by 13/2022-CT(R), 30-12-2022 w.e.f. 01-01-2023.

Sl. Nos. 102A and 102B (de-oiled rice bran; cotton seed oil cake) substituted for earlier Sl. No. 102A (de-oiled rice bran only) by 7/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018. Original Sl. No. 102A (de-oiled rice bran) was inserted by 28/2017-CT(R), 22-09-2017. Sl. No. 102A was further amended by 19/2018-CT(R) w.e.f. 27-07-2018.

Sl. No. 102C (husk of pulses including Chilka, Concentrates including chuni or churi, Khanda) inserted by 13/2022-CT(R), 30-12-2022 w.e.f. 01-01-2023.

Sl. No. 103 (salt) substituted to expand description to include table salt, denatured salt, sodium chloride in aqueous solutions with anti-caking/free flowing agents, and sea water, by 42/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017.

Sl. No. 114C (plates and cups made up of all kinds of leaves/flowers/bark) inserted by 15/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.

Sl. No. 117 substituted from “Rupee notes when sold to the Reserve Bank of India” to “Rupee notes or coins when sold to Reserve Bank of India or the Government of India”; tariff reference extended from “48/4907” to “48 or 4907 or 71” by 19/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.

Sl. No. 121A (Music, printed or in manuscript, whether or not bound or illustrated — tariff 4904 00 00) inserted by 25/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.

Sl. No. 122A (Duty Credit Scrips) inserted by 35/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017. Sl. No. 150 (supply of goods by Government entity against grants) and Explanation (v) (definition of “Government Entity”) also inserted by the same notification.

Sl. No. 130A (Khadi fabric sold through KVIC and KVIC certified institutions/outlets) inserted by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017.

Sl. No. 135A (Idols made of clay) inserted by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017.

Tariff reference in Sl. No. 136A corrected from “7113” to “7117” by 7/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.

Words “other than ghamella” inserted in Sl. No. 137 (agricultural implements) by 7/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.

Sl. No. 138 substituted from “Amber charkha” to “Charkha for hand spinning of yarns, including amber charkha” by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017.

Sl. No. 151 (parts for manufacture of hearing aids — any chapter) inserted by 7/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.

Sl. No. 143 description substituted from “Indigenous handmade musical instruments” to “Indigenous handmade musical instruments as listed in Annexure II” by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017 (which also inserted Annexure II with the list).

Sl. No. 144 substituted from “Muddhas made of sarkanda and phool bahari jhadoo” to “Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles” by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017.

Sl. No. 148(v) Vibhuti — substituted from “Vibhuti sold by religious institutions” to simply “Vibhuti” by 7/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018 (extending the exemption to all Vibhuti irrespective of seller).

Sl. No. 152 (Rakhi — other than those made of Chapter 71 goods) inserted by 19/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.

Sl. No. 153 (gift items received by public officials auctioned for public/charitable cause) inserted by 25/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.

Explanation (ii) substituted from the complex “brand name / registered brand name” definition to the simpler “pre-packaged and labelled” definition aligned with the Legal Metrology Act, 2009, by 7/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. Prior to substitution, Explanation (ii) had been amended by 28/2017-CT(R) and 42/2017-CT(R).

Proviso to Explanation (ii) — agricultural farm produce in packages exceeding 25 kg or 25 litres not to be treated as “pre-packaged and labelled” — inserted by 3/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024.

AA2

Annexures I and II inserted by 28/2017-CT(R), 22-09-2017 w.e.f. 22-09-2017. Proviso to Annexure I inserted by 35/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.

Proviso to Annexure I (two-person brand name scenario) inserted by 35/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-State supplies of goods from the whole of the integrated tax leviable thereon:—

✦ Note: Notification No. 2/2017-IT(R) is identical in substance to 2/2017-CT(R) shown in the CT(R) tab, with the following differences:

• The enabling power is section 6(1) of the IGST Act, 2017.
• References to “central tax” read as “integrated tax”.
• Applies to inter-State supplies of these goods.
• Amending notifications bear IT(R) numbers — see Amendment Trail above.

The schedule of goods, Explanations, and Annexures are identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “integrated tax” in place of “central tax”.

In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central 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 in Union Territories from the whole of the Union territory tax leviable thereon:—

✦ Note: Notification No. 2/2017-UTT(R) is identical in substance to 2/2017-CT(R) shown in the CT(R) tab, with the following differences:

• The enabling power is section 8(1) of the UTGST Act, 2017.
• References to “central tax” read as “Union territory tax”.
• Applies to supplies made in Union Territories without legislature.
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.

The schedule of goods, Explanations, and Annexures are identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “Union territory tax” in place of “central tax”.

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