Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 13-8-2018 – Exemption under Notification 07/2017-Central Tax (Rate) The Central Government vide Notification No.07/2017-Central Tax (Rate), dated 28.06.2017 exempted the following goods from the levy of GST- Any Chapter – The supply of goods by the CSD to the Unit Run Canteens; Any Chapter – The supply of goods by the CSD to the authorized customers; Any Chapter – The supply of goods by the Unit Run Canteens to the authorized customers Rule 138 (14) (j) exempted the goods notified in Notification No.07/2017-Central Tax (Rate) from the e-way bill requirement. Exemption under Notification No. 26/2017-Central Tax (Rate) The Central Government granted exemption, vide Notification No.26/2017-Central Tax (Rate), dated 21.09.2017, intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power C
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le Oil 1507 to 1518 2 Confectionery 1704 3 Pan Masala 2106-90-20 4 tobacco and tobacco products 2402, 2403 5 Sheets for veneering, Laminated Sheet, Particle board, Fibre board. Plywood 4408, 4410, 4411, 4412 6 Tiles and other ceramic products 6901, 6904 to 6907, 6910 7 Iron and Steel, Articles of Iron and Steel 7201 to 7217, 7303 to 7308, 7312 to 7318, 7320, 7324 8 Electrical & Electronic goods Chapter 85, Chapter 90 9 Parts and accessories of Motor vehicles and other vehicles 8708, 8714 10 Furniture 9403 11 Mineral waters and aerated waters, beverages 2201.22 12 Footwear Chapter 64 13 Cement and Cement products 2523, 6810,6811 14 Aluminum and Aluminum products 7601, 7604 to 7610, 7614 to 7616 15 Machinery, mechanical appliances and Parts thereof 8414, 8415, 8418, 8419, 8422, 8450, Chapter 85, Chapter 90 Goa Vide NOTIFICATION NO.CCT/26-2/2018-19/36, dated 28.05.2018, the Goa Government notified that hat no E-Way Bill is required to be generated for intra-State movement of all goods
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intra-city movement as well as intra-state movement of all goods within whole of the territory of the State except for intra-state movement within whole of the territory of the State of following 19 goods of consignment value exceeding fifty thousand rupees- 1. All kinds of edible oils 2. All kinds of taxable Oil seeds 3. All kinds of oil cakes 4. Iron and Steel 5. Ferrous and Non-ferrous metal and scrape thereof 6. Ceramic tiles 7. Brass parts and Brass items 8. Processed Tobbaco and products thereof 9. Cigarette, Gutkha and Pan Masala 10. All types of Yanrs 11. All types of Plywood, Block board, Decorative and Laminated Sheets 12. Coal including Coke in all its forms 13. Timber and Timber products 14. Cement 15. Marble and Granite 16. Kota Stones 17. Naphtha 18. Light Diesel Oil 19. Tea (in leaf or powder form) Himachal Pradesh Vide Notification No. 12-4/78-EXN-TAX, DATED 1-5-2018, the Commissioner of State Tax, Himachal Pradesh hereby notifies that no E-Way Bill shall be required fo
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l, in respect of movement of the goods stated in column (3) of the Table below and within such area as mentioned in column (2) of the said Table shall not apply for the period starting from 1st April, 2018 till further order. Table Sl.No. Area Particulars (1) (2) (3) 1. Whole of the State of Jharkhand Goods Covered under- (a) Schedule – I, II, III, IV, V and Schedule – VI of Notification No. 1/2017, State tax (Rate), published in the official Gazette, Extraordinary, vide S.O. 31 dated 29th June 2017, as amended from time to time. (b) Notification No. 2/2017, published in the official Gazette, Extraordinary, vide S.O. 32 dated 29th June 2017, as amended from time to time. Kerala Vide Notification No. 3/2018 – State Tax, dated 14.05.2018, the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in column (5)
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uld be from the registered business place of a taxable person to an unregistered end customer ; and ii. the movement shall be accompanied by an invoice issued under Sec.31 of the Act. Madhya Pradesh Vide Notification No. FA-3-08/2018-1-V-(43), dated 24.4.2018 The Commissioner of State Tax Madhya Pradesh notified that No e-way bill shall be required to be generated for intra-state movement of goods in the State of Madhya Pradesh, except for the goods mentioned in column No. (2), with its Chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Madhya Pradesh and terminates within the area of any other district of Madhya Pradesh, subject to the condition that the consignment value for such goods exceeds Rs. fifty thousand- TABLE S.No. Description of Goods Chapter/Heading/Sub-heading/Tariff item (1) (2) (3) 1. Pan Masala 2106-90-20 2. Confectionery 1704 3. Plywood & Laminate Sh
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ly operated: (1) Crow bar (2) Spades (3) Sickles (4) Knives (5) Rotary hoes (6) Shovels (7) Hand operated sprayers and dusters (8) Kozhu (9) Koonthalam (10) Pick axe (11) Digging fork (12) Mammoty fork (13) Subsoil injector (14) Levellors (15) Hoes (16) Sledge hammer (17) Direct Paddy Seeder (18) Wet land weeder. II. Agricultural implements animal driven: (1) All makes of country ploughs (2) Kamalai Thoni (3) Thopporai Valayam (4) Iron water shifting cover (5) Levellers 2 Agricultural implements those powered or operated by tractors or power tillers as their parts and accessories, Sprayers, sprinklers and drip irrigation equipments including their parts and accessories. 3 Agricultural implements Bed Plough , Bund Former, Cage Wheel, Castor Shelter, Chaff Cutter, Channel Former, Chisel plough, Cultipacker, Cultivator, Disc harrow, Disc plough, Drag harrow, Groundnut Thresher, Multicrop Thresher, Paddy Combine Harvestor, Paddy Transplanter, Plough, Power Weeder, Ridger, Rotavator , Spike
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other than those made of precious metals 16 Bun and Rusk ( branded or otherwise) 17 Broomsticks 18 Candies 19 Cart driven by animals and Hand carts 20 Chips, Mixture, Murukku (Unbranded) 21 Condemned tyres (not used for retreading) 22 Chillies and chilly powder, coriander and coriander powder, turmeric and turmeric powder, shikakai and shikakai powder, tamarind and asafetida (Hing) ( without brand name) 23 Coarse grains, paddy and rice including broken rice. 24 Copy books and student books 25 (i) Curd, lassi, butter-milk and separated milk. (ii) Butter 26 Cotton rope, Pulichakeerai rope and Braided cord. 27 Cotton seed husk, coconut husk and paddy husk. 28 Coconut coir pith 29 Cycle rickshaw (without motor) 30 Directly reconstituted milk. 31 Drugs and Medicines including their salts and esters and diagnostic test kits, specified in list I appended under serial number 180 and Formulations manufactured from the bulk drugs specified in the list 2 appended under the serial number 181 of Sc
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Goods manufactured by Village blacksmiths and adisarakku items (1) Adi thanda (2) Angle Brackets (3) Arukamanai (4) Bed Bolt (5) Clamps used in pump sets (6) Door Chains (7) Door Jakki (8) Door Kundu (9) Door Pattas (10) Dosai Chatti (11) Ghamellas or Santhu Chatti (12) Keels (13) Keels used in pump sets (14) Kokki Bold (15) Kolu Pattai used in tractor (16) Kolu Pattai (17) Kolu Aani, Kasu Aani used in ploughs (18) Kumizh sets (19) Kondis (20) L Brackets (21) Mookanam Kayiru Chains (22) Nembu (23) Spoons made of steel (24) T. Thappal (25) Vandi Pattai (26) Vandi Acchu (27) Vasakkal Brackets (28) Iron vadai chatti (29) Iron aduppu (30) Iron karandi (31) Iron murukku and idiappa ural (32) Oothu kuzhal, Thee idukki and Pathira kuradu (33) Zink milk can (34) Zinc bucket and Andaa (35) Iron Muram and Koodai (36) Dosai kal, Kinatru Urulai (37) Rat traps (38) Iron salladai (39) Mathu, Bajji Kattai, Poori Palagai, Kuzhavi (40) Horse-shoe and horse-shoe nails (41) Laadam and Laadam aani. 42 Gr
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seeds and Jatropha oil 60 Job work & Services relating to Yarn, Fabric and Garments. 61 (1) Khadi garments/goods and made-ups (2) Readymade garments and made-ups manufactured and sold by institutions affiliated to Khadi and Village Industries Board. (3) All goods produced or manufactured by village industries as specified in the schedule to the Khadi and Village Industries Commission Act, 1956 (Central Act 61 of 1956) and sold by the institutions certified for the purpose by the Khadi and Village Industries Commission, Mumbai and its regional office in Chennai. 62 Licensed software with complete Tamil version 63 Masala powder or paste whether or not with oil or additives, sold without a brand name 64 Neem oil cake 65 Packed pickles weighing below 50 grams 66 Palm jaggery and palmyrah sugar-candy. 67 Palmyrah sugar 68 Panchamirtham, Namakkati, Vibhudhi and Prasadam 69 Paper bags, paper enveloped and cloth lined paper envelopes (whether printed or not) 70 Products of millets (flour,
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b gram. (2) Tur or arhar. (3) Moong or green gram. (4) Masur or lentil. (5) Urad or black gram. (6) Moth. (7) Lekh or khesari. (8) Mochai. (9) Karamani. (10) Thatta Payaru (11) Kollu. (12) Avarai. 79 Saree falls 80 Siddha Medicine 81 Silkworm laying, cocoon and raw silk including indigenous raw silk and indigenous silk yarn. 82 Stitched handloom hand kerchiefs and Mill made hand kerchiefs 83 Sugar-candy and bura sugar. 84 Tapioca kappi, Tapioca thippi, groundnut shell, coconut shell and its chips. 85 Tamil Daily sheet calendars 86 (i) Tender coconut, (ii) Packaged tender coconut water, (iii) Desiccated coconut, coconut milk and coconut milk powder. 87 (i) Textiles fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas, buckram and similar stiffened textile fabrics. (ii) Tyre cord fabric of high tenacity yarn nylon or polyamides, polyesters or viscose rayon (iii) Textiles fabrics, impregnated, co
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