Author: admin_gst

0406

0406
Upto 21-09-2025 – Goods – Exemption from GST
GST
Chena or paneer, 61[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (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.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Chena or paneer, 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause

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e) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Chena or paneer, 61[, other than pre-packaged and labelled]
Explanation
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.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Chena or paneer, 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 ri

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other country.]”
 
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Notes:
As amended  vide notification no. 28/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as,
“Chena or paneer, other than put up in unit containers and bearing a registered brand name;”
 
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 or jurisdictional commissioner of State tax, as the case maybe, 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 E

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0409

0409
Upto 21-09-2025 – Goods – Exemption from GST
GST
Natural honey 61[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (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.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Natural honey 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l)

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ate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Natural honey 61[, other than pre-packaged and labelled]
Explanation
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.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Natural honey, 6[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

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her country.]”
 
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Notes:
As  amended  vide notification no. 28/2017 dated 22-9-2017, before it was read as,
“Natural honey, other than put up in unit container and bearing a registered brand name”
 
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 or jurisdictional commissioner of State tax, as the case maybe, 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) printe

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0307

0307
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0308

0308
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0401

0401
Upto 21-09-2025 – Goods – Exemption from GST
GST
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweeteni

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0403

0403
Upto 21-09-2025 – Goods – Exemption from GST
GST
Curd, Lassi, Butter milk, other than pre-packaged and labelled
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (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.]
 
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate

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rm 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'.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Curd, Lassi, Butter milk, other than pre-packaged and labelled
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as d

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03

03
Upto 21-09-2025 – Goods – Exemption from GST
GST
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%]
Schedules

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0303, 0304, 0305, 0306, 0307, 0308, 0309

0303, 0304, 0305, 0306, 0307, 0308, 0309
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods [other than fresh or chilled] and 59[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (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.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods [other than fresh or chilled] and 59[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression

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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods [other than fresh or chilled] and 59[, other than pre-packaged and labelled]
Explanation
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.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods [other than fresh or chilled] and other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an act

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t Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
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Notes:
As amended vide Notification No. 19/2021-Integrated Tax (Rate) dated 18.12.2021 w.e.f. 1.1.2022, before it was read as,
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and 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 ]” ;
Explanation
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 spec

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EXURE 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 or jurisdictional commissioner of State tax, as the case maybe, 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.
22[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 u

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0209

0209
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0209

0209
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0210

0210
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0206

0206
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0207

0207
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0208

0208
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0205

0205
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods [other than fresh or chilled] 59[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (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.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods [other than fresh or chilled] 59[, other than pre-packaged and labelled]
Explanation
73[(ii) The express

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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods [other than fresh or chilled] 59[, other than pre-packaged and labelled]
Explanation
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.]
 
**************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods [other than fresh or chilled] other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an action

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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t, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
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Notes:
As amended by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
0203
Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
 
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 or jurisdictional commissioner of State tax, as the case maybe, 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, clea

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0204

0204
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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