TMI BlogAbsolute Exemption from IGST on inter-State supplies of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 23 [ 8. 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] 59 [ , other than pre-packaged and labelled ] ]] 24 [10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0504 All goods [other than fresh or chilled] 61 [ , 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 chil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acadamia 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, raspber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [maize (corn) flour, Rye flour, etc.] [ 63 [ , other than pre-packaged and labelled ] 75. 1103 Cereal groats, meal and pellets [ 63 [ , other than pre-packaged and labelled ] 76. 1104 Cereal grains hulled 77. 1105 29 [ Flour, powder, flakes, granules or pellets of potatoes] [ 64 [ , 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. [ 64 [ , other than pre-packaged and labelled ] 27 [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. 120 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40 [ 93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ] 94. 1701 or 1702 65 [ (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 ] 76 [ (iii) Rab, other than pre-packaged and labelled ] 77 [ 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 66 [ , 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kum, 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 42 [ 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 ] 51 [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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Earthen pot and clay lamps 13 [135A 69 Idols made of clay] 136. 7018 Glass bangles (except those made from precious metals) 27 [136A 35 [7117] 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 36 [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 72 [ 141. ** ** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) ] 49 [ 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. 73 [ (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. ] (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghoza - 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 si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification no. 28/2017 dated 22-9-2017 , before it was read as, Indigenous handmade musical instruments 16 Substituted vide notification no. 28/2017 dated 22-9-2017 , before it was read as, Muddhas made of sarkanda and phool bahari jhadoo 17 Substituted vide notification no. 28/2017 dated 22-9-2017 , before it was read as, (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 22-9-2017 19. Inserted vide notification no. 36/2017 dated 13-10-2017 20. Inserted vide notification no. 36/2017 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, 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 25. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), 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. 26. Omitted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017 , w.e.f. 15-11-2017 before it was read as:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34. Substituted vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, 11 [102A 2306 Cotton seed oil cake] 35. Substituted vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, 7113 36. Inserted vide Notification No. 8/2018 Dated 25-01-2018 37. Substituted vide Notification No. 8/2018 Dated 25-01-2018, before it was read as, Vibhuti sold by religious institutions, 38 Inserted vide Notification No. 8/2018 Dated 25-01-2018 39. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 40. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 41. Substituted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 34 [102A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (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 55. Substituted vide Notification No. 19/2021-Integrated 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 56. Inserted vide Notification No. 19/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 57. Omitted vide Notification No. 19/2021-Integrated 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 ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 64. Substituted vide Notification No. 7/2022-Integrated 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]] 65. Substituted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 30 [Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar] 66. Inserted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 67. Substituted vide Notification No. 7/2022-Integrated 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 bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ymbol, 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. 32 [(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. ] 74. Substituted vide NOTIFICATION NO. 13/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 33 [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]] 75. Inserted vide NOTIFICATION NO. 13/2022-Integrate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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