Exemption on intra-State supplies of goods from the whole of the central tax leviable u/s 9 of CGST
02/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Superseded vide Notification No. 10/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2
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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 milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.
0403
56[Curd, Lassi, Butter milk, other than pr
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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 chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.
0707
Cucumbers and gherkins, fresh or chilled.
42.
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.
0709
Other vegetables, fresh or chilled.
43[43A
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B
0711
50[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]
44.
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.
0713
1[Dried leguminous vegeta
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helled 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, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chic
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1.
1007
Grain sorghum [59[, other than prepackaged and labelled]]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [59[, other than prepackaged and labelled]]
73.
1101
Wheat or meslin flour [59[, other than prepackaged and labelled]].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [59[, other than prepackaged and labelled]]
75.
1103
Cereal groats, meal and pellets [59[, other than prepackaged and labelled]]
76.
1104
Cereal grains hulled
77.
1105
26[Flour, powder, flakes, granules or pellets of potatoes] 60[, 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.
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bsp;
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, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
35[92 A
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
93.
1404 90 40
Betel leaves
24[93A
1404 90 60
coconut shell, unworked]
36[93 B
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom st
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ious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.
2201
Water [other than aerated, mineral, 64[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.
2201
Non-alcoholic Toddy, Neera including date and palm neera
53[101.
**
**]
102.
10[2301,2302, 2308, 2309]
70[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]]
37[102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
102B
2306
Cotton seed oil cake]
71[102C
2302, 2309
Husk of pulses including Chilka, Concentrates including chuni or churi, 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
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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, including Braille books
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.
4903
Children's picture, drawing or colouring books
44[121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated]
66[122.
**
**]
19[122A
4907
Duty Credit Scrips]
123.
5001
Silkworm laying, cocoon
124.
5002
Raw silk
125.
5003
Silk waste
126.
5101
Wool, not carded or combed
127.
5102
Fine or coarse animal hair, not carded or combed
128.
5103
Waste of wool or
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culture, horticulture or forestry 33[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
68[141.
**
**]
142.
9021
Hearing aids
143.
92
15[Indigenous handmade musical instruments as listed in ANNEXURE II]
144.
9603
16[Muddhas made of sarkanda, Brooms 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[
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apter
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 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 predetermined quantity or number, which is indicated on such package.
76[(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, t
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by way of equity or control, to carry out a function entrusted by the Central Government, 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 en
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ruments
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.
Swarabat
13.
Swarmandal
14.
Tambura
15.
Tumbi
16.
Tuntuna
17.
Magadi Veena
18.
Hansaveena
19.
Mohan Veena
20.
Nakula Veena
21.
Nanduni
22.
Rudra Veena
23.
Saraswati Veena
24.
Vichitra Veena
25.
Yazh
26.
Ranjan Veena
27.
Triveni Veena
28.
Chikara
29.
Dilruba
30.
Ektara violin
31.
Esraj
32.
Kamaicha
33.
Mayuri Vina or Taus
34.
Onavillu
35.
Behala(violin type)
36.
Pena or Bana
37.
Pulluvan veena – one stringed violin
38.
Ravanahatha
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p;
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
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.
Nag
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d, whether or not skinned or split”
2.
Corrected vide corrigendum notification dated 12-7-2017, “[proposed GST Nil]”
3.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, before it was read as, “9”
4.
Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, before it was read as, “2302”
5.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit containers and bearing a registered brand name”
6.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
7.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than those put up in unit container and bearing a registered brand name”
8.
Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
9.
Substituted vide notification no. 28/2017
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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, fr
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er 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
22.
Substituted vide Notification No. 42/2017 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.
23.
Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
23.
0307
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.
0308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24
Inserted vide Notification No
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bsequently 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 vide Notification No.7/2018 Dated 25-01-2018, before it was read as, “(v) Vibhuti sold by religious institutions,”
35. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-
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12-2018 w.e.f. 01-01-2019 before it was read as
“24[43A.
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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]”
44. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
45. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
46. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
47. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
48. Substituted vide NOTIFICATION NO. 9/2021-Central Tax (Rate) dated 30-09-2021 w
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rted 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 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-Central 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-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,
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as in the ANNEXURE I]]”
58. 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 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]]”
59. 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 bee
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-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 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-Central 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-Central 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 wher
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mitted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“141.
54[8807]
Parts of goods of heading 8801”
69. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“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 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.
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;&
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. 15-07-2024
75. Inserted vide Notification No. 02/2025- Central Tax (Rate) dated 16-01-2025
76. Substituted vide Notification No. 02/2025- Central Tax (Rate) dated 16-01-2025 before it was read as,
“69[(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.]
74[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm 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 l
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