UTGST exempt goods notified under section 8 (1) - 02/2017 - Union Territory GST (UTGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.2/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 711 (E). - 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, 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 Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 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 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 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. 22 [ 49 [ 0303, 0304, 0305, 0306, 0307, 0308, 0309 ] All goods, fresh or chilled 22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and 55 [ , other than pre-packaged and labelled ] ] 23. 23 [***] 24. 23 [***] 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 56 [ Curd, Lassi, Butter milk, other than pre-packaged and labelled ] 27. 0406 Chena or paneer, 57 [ , other than pre-packaged and labelled ] ] 28. 0407 Birds' eggs, in shell, fresh, preserved or cooked 29. 0409 Natural honey, 57 [ , other than pre-packaged and labelled ] ] 30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 24 [30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] 57 [ , other than pre-packaged and labelled ] ] 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 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 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. 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-packaged and labelled ] ] 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 51 [ 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 ] 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. 46 [57A 0813 Tamarind dried ] 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 3 [ 7, 9 or 10 ] All goods of seed quality 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 65. 1001 Wheat and meslin [ 59 [ , other than pre-packaged and labelled ] ] 66. 1002 Rye [ 59 [ , other than pre-packaged and labelled ] ] 67. 1003 Barley [ 59 [ , other than pre-packaged and labelled ] ] 68. 1004 Oats [ 59 [ , other than pre-packaged and labelled ] ] 69. 1005 Maize (corn) [ 59 [ , other than pre-packaged and labelled ] ] 70. 1006 Rice [ 59 [ , other than pre-packaged and labelled ] ] 71. 1007 Grain sorghum [ 59 [ , other than pre-packaged and labelled ] ] 72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [ 59 [ , other than pre-packaged and labelled ] ] 73. 1101 Wheat or meslin flour [ 59 [ , other than pre-packaged and labelled ] ] 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [ 59 [ , other than pre-packaged and labelled ] ] 75. 1103 Cereal groats, meal and pellets [ 59 [ , other than pre-packaged 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, mango flour, etc. [ 60 [ , other than pre-packaged and labelled ] ] 24 [78A 1106 10 10 Guar meal] 79. 12 All goods of seed quality 80. 1201 Soya beans, 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. 48 [ 86. 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. ] 87. 1210 Hop cones, fresh. 24 [87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets] 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 sugar cane, 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 35 [92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass] 93. 1404 90 40 Betel leaves 24 [93A 1404 90 60 coconut shell, unworked] 36 [93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks] 94. 1701 or 1702 61 [ (i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled ] 72 [ (iii) Rab, other than pre-packaged 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 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] ] 37 [102A 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 2306 Cotton seed oil cake] 71 [ 102C 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda ] 103. 2501 28 [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] 24 [103A 26 Uranium Ore Concentrate] 104. 2716 00 00 Electrical energy 105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 106. 3002 Human Blood and its components 107. 3006 All types of contraceptives 108. 3101 All goods and organic manure [ 65 [ , other than pre-packaged and labelled ] ] 109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 110. 3825 Municipal waste, sewage sludge, clinical waste 111. 3926 Plastic bangles 112. 4014 Condoms and contraceptives 113. 4401 Firewood or fuel wood 114. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 38 [114A 44 or 68 Deities made of stone, marble or wood 114B. 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope] 47 [ 114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark ] 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 39 [117. 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India] 66 [ 118. ** ** ] 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 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. 32 [7117] Glass bangles (except those made from precious metals) 24 [136A 7113 Bangles of lac/ shellac] 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 33 [other than ghamella]. 138. 8445 14 [Charkha for hand spinning of yarns, including amber charkha] 139. 8446 Handloom [weaving machinery] 140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 68 [ 141. ** ** ] 142. 9021 Hearing aids 143. 92 15 [Indigenous handmade musical instruments as listed in ANNEXURE II] 144. 9603 16 [Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles] 145. 9609 Slate pencils and chalk sticks 146. 9610 00 00 Slates 41 [146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons] 147. 9803 Passenger baggage 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) 34 [Vibhuti] (vi) Unbranded honey 2 [***] (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. 19 [150 - 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] 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 pre-determined quantity or number, which is indicated on such package. 69 [ (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clauses (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. ] 74 [ Provided that 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. 19 [(v) 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 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.] 2. This notification shall come into force with effect from the 1st day of July, 2017. 18 [ANNEXURE I 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. 19 [Provided that, 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 or jurisdictional officer of Union Territory 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. 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 - Percussion string instrument 45. Pulluvan kutam 46. Santoor - Hammered chord box 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 - Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli - goblet drum 94. Tabla 95. Tabla tarang - set of tablas 96. Tamte 97. Thanthi Panai 98. 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. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.] [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ******************** Notes: 1. Corrected vide corrigendum notification dated 12-7-2017 , before it was read as, Dried leguminous vegetables, shelled, whether or not skinned or split 2. Corrected vide corrigendum notification dated 12-7-2017 , [proposed GST Nil] 3. Corrected F.No.354/117/2017-TRU - Dated 27-7-2017 , before it was read as, 9 4. Corrected F.No.354/117/2017-TRU - Dated 27-7-2017 , before it was read as, 2302 5. Substituted vide notification no. 28/2017 dated 22-7-2017 , before it was read as, other than put up in unit containers and bearing a registered brand name; 6. Substituted vide notification no. 28/2017 dated 22-7-2017 , before it was read as, other than put up in unit container and bearing a registered brand name 7 Substituted vide notification no. 28/2017 dated 22-7-2017 , before it was read as, other than those put up in unit container and bearing a registered brand name 8 Substituted vide notification no. 28/2017 dated 22-7-2017 , before it was read as, other than put up in unit container and bearing a registered brand name 9 Substituted vide notification no. 28/2017 dated 22-7-2017 , before it was read as, other than put up in unit containers and bearing a registered brand name 10. Substituted vide notification no. 28/2017 dated 22-7-2017 , before it was read as, 4 [2301, 2302], 2304, 2305, 2306, 2308, 2309 11. Inserted vide notification no. 28/2017 dated 22-7-2017 12. Inserted vide notification no. 28/2017 dated 22-7-2017 13. Inserted vide notification no. 28/2017 dated 22-7-2017 14. Substituted vide notification no. 28/2017 dated 22-7-2017 , Amber charkha 15. Substituted vide notification no. 28/2017 dated 22-7-2017 , Indigenous handmade musical instruments 16 Substituted vide notification no. 28/2017 dated 22-7-2017 , Muddhas made of sarkanda and phool bahari jhadoo 17 Substituted vide notification no. 28/2017 dated 22-7-2017 , (ii) The phrase registered 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, and which is registered under the Trade Marks Act, 1999. 18 Inserted vide notification no. 28/2017 dated 22-7-2017 19. Inserted vide Notification No. 35/2017 UT (Rate) 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, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 22. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. Inserted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, This entry (S. No. 103A) shall come into force w.e.f. 1.7.2017 vide Section 115 of Finance (No. 2) Act, 2019 25. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, fresh or chilled 26. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, fresh or chilled Flour, of potatoes 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 read as, 11 [102A 2306 Cotton seed oil cake] 32. Substituted vide Notification No. 7/2018 Dated 25-01-2018, before it was read as, 7018 33. Inserted vide Notification No. 7/2018 Dated 25-01-2018 34. Substituted vide Notification No. 7/2018 Dated 25-01-2018, before it was read as, Vibhuti sold by religious institutions, 35. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 36. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 37. Substituted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 31 [102A 2302 De-oiled rice bran 38. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 39. Substituted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 40. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 41. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 42. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No. 25/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as, 24 [43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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]] 44. Inserted vide Notification No. 25/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 45. Inserted vide Notification No. 25/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 46. Inserted vide Notification No. 15/2019-Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 47. Inserted vide Notification No. 15/2019-Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 48. Substituted vide NOTIFICATION NO. 9/2021-Union territory 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- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 0304, 0306, 0307, 0308 50. Substituted vide Notification No. 19/2021- Union Territory 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- Union Territory 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- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 53. Omitted vide Notification No. 19/2021- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 101. 2202 90 90 Tender coconut water 8 [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]] 54. Substituted vide Notification No. 19/2021- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 8803 55. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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 ] 56. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Curd; Lassi; Butter milk 57. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 5 [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] 58. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, [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] 59. Substituted vide Notification No. 7/2022-Union Territory 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-Union Territory 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]] 61. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 27 [Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar] 62. Inserted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 63. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] 64. Omitted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, purified, 65. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 9 [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]] 66. Omitted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 118. 4907 Cheques, lose or in book form 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 67. Substituted vide Notification No. 7/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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] 68. Omitted vide Notification No. 7/2022-Union Territory 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-Union Territory 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 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.] 70. Substituted vide NOTIFICATION NO. 13/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 30 [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]] 71. Inserted vide NOTIFICATION NO. 13/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 72. Inserted vide NOTIFICATION NO. 04/2023- Union Territory Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 73. Inserted vide NOTIFICATION No. 18/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 74. Inserted vide Notification No. 03/2024-Union Territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024