GST – 02/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.2/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 667 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts inter-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, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017). Schedule S. No. Chapter / Heading / Sub-heading / Tariff item Description of G
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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 5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 25[21. 0304, 0306, 0307, 0308 All goods, fresh or chilled 22. 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] 26[23. *** *** 24. *** ***] 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) mil
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, fresh or chilled 30B 0504 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 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]] 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
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istered 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]]]] 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 28[fresh or chilled, dried]; sago pith. 27[46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 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]
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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 (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 3[ 7, 9 or 10 ] All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of a
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rley [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]] 68. 1004 Oats [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]] 69. 1005 Maize (corn) [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 thos
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such as Jawar, Bajra, Ragi] [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]] 73. 1101 Wheat or meslin flour [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]]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearin
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here 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]] 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. [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]] 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. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not sh
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prepared, 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 39[92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass] 93. 1404 90 40 Betel leaves 27[93A. 1404 90 60 coconut shell, unworked] 40[93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks] 94. 1701 or 1702 30[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar] 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 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 pizza bread 98. 2106 Pras
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iled 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] 103. 2501 31[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water] 27[103A 26 Uranium Ore Concentrate] 104. 2716 00 00 Electrical energy 105. 2835 Dicalcium 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 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
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llustrated or containing advertising material 121. 4903 Children's picture, drawing or colouring books 48[121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated] 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 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 of fine or coarse animal hair 129. 52 Gandhi Topi 130. 52 Khadi yarn 12[130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets] 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fibre 44[132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an ac
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eaving machinery] 140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 141. 8803 Parts of goods of heading 8801 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 45[146A 9619 00 10 or9619 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, (v) 37[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 Gover
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sident, 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. 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. 32[(b) The phrase registered brand name mea
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set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation 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 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
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spect 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. 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 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku – Percussion string i
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ri – 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. 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]
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on 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 dated 22-9-2017, before it was read as, other than put up in unit containers and bearing a registered brand name 10 Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, 4[ 2301, 2302 ], 2304, 2305, 2306, 2308, 2309 11 Inserted vide notification no. 28/2017 dated 22-9-2017 12 Inserted vide notification no. 28/2017 dated 22-9-2017 13 Inserted vide notification no. 28/2017 dated 22-9-2017 14. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, Amber charkha 15. Substituted vide notification 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 date
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en [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] 24. Omitted vide Notification No. 44/2017-Integrated Tax (Rate), 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 o
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other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 27. Inserted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 28. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- fresh or chilled 29. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- Flour, of potatoes 30. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 31. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 before it was read as:- Salt, all types 32. Substituted vide Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017 b
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d 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 2302 De-oiled rice bran 42. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No.20/2018- Integrated 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 44. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 45. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-2018
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