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TMI BlogUTGST exempt goods notified under section 8 (1)X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht 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 foregoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 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 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 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, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditives, 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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