Notification of wholly exempted intrastate supply of goods from State tax as per sub-section (1) of section 11 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017) - G.O. (P) No. 63/2017/TAXES - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 63/2017/TAXES 30th June, 2017 Dated, Thiruvananthapuram, 16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 361/2017.- In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Act Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the State tax leviable thereon under section 9 of the said Ordinance,- SCHEDULE Sl.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 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] 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 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 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 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 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 27 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 28 0407 Birds eggs, in shell, fresh, preserved or cooked 29 0409 Natural honey, other than put up in unit container and bearing a registered brand name 30 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 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. 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. 46 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 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 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 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. 58 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59 9 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 [other than those put up in unit container and bearing a registered brand name] 66 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68 1004 Oats [other than those put up in unit container and bearing a registered brand name] 69 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 70 1006 Rice [other than those put up in unit container and bearing a registered brand name] 71 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 72 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than those put up in unit container and bearing a registered brand name] 73 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 74 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76 1104 Cereal grains hulled 77 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 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 those put up in unit container and bearing a registered brand name] 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. 86 1209 Seeds, fruit and spores, of a kind used for sowing. 87 1210 Hop cones, fresh. 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, sainfo in, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92 1301 Lac and Shellac 93 1404 90 40 Betel leaves 94 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 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 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 98 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99 2201 Water [other than aerated, mineral, purified, 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 90 Tender coconut water other than put up in unit container and bearing a registered brand name 102 2302, 2304, 2305, 2306, 2308,2309 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 103 2501 Salt, all types 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 [other than put up in unit containers and bearing a registered brand name] 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 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 48/4907 Rupee notes when sold to the Reserve Bank of India 118 4907 Cheques, lose 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 122 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 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 131 5303 Jute fibres, raw or processed but not spun 132 5305 Coconut, coir fibre 133 63 Indian National Flag 134 6703 Human hair, dressed, thinned, bleached or otherwise worked 135 6912 00 40 Earthen pot and clay lamps 136 7018 Glass bangles (except those made from precious metals) 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. 138 8445 Amber charkha 139 8446 Handloom [weaving machinery] 140 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 141 8803 Parts of goods of heading 8801 142 9021 Hearing aids 143 92 Indigenous handmade musical instruments 144 9603 Muddhas made of sarkanda and phool bahari jhadoo 145 9609 Slate pencils and chalk sticks 146 9610 00 00 Slates 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) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (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. 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. (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 (Central Act 47 of 1999); (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 (Central Act 51 of 1999); (iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act (Central Act 51 of 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. The notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. Accordingly the Government have decided to notify the goods, intrastate supply of which are wholly exempted from State tax as per sub-section (1) of section 11 of the said Ordinance. This notification is intended to achieve the above object.