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TMI BlogExemption on intra-State supplies of goods from the whole of the central tax leviable u/s 9 of CGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... es 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[0304, 0306, 0307, 0308 All goods, fresh or chilled 22. 49[0303, 0304, 0305, 0306, 0307, 0308, 0309] All goods [other than fresh or chilled] and 55[, other than pre-packaged and labelled] 23. 23[***] 24. 23[***] 25. 0401 Fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6A 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 75[105A. 30 Gene Therapy] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment, 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izhavu 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered 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 22-9-2017 19. Inserted vide notification no. 35/2017 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 fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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, "7113" 33. Inserted vide Notification No.7/2018 Dated 25-01-2018, 34. Substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 308" 50. Substituted vide Notification No. 19/2021-Central 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-Central 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-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 53. Omitted vide Notification No. 19/2021-Central 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 actionab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]" 60. Substituted vide Notification No. 7/2022-Central 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-Central 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-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 63. Substituted vide Notification No. 7/2022-Central 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 actionab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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-Central 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-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 72. Inserted vide NOTIFICATION NO. 04/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 73. Inserted vide NOTIFICATION No. 18/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 74. Inserted vide No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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