Absolute Exemption from IGST on inter-State supplies of goods
02/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Superseded vide Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025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-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 S
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***
16.
***
***
17.
***
***]
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.
53[0303, 0304, 0305, 0306, 0307, 0308, 0309]
All goods [other than fresh or chilled] and 59[, other than pre-packaged and labelled]
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) milk
26.
0403
60[Curd, Lassi, Butter milk, other than pre-packaged and labelled]
27.
0406
Chena or paneer, 61[, other than pre-packaged and labelled]
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey,
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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.
47[43A
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B
0711
54[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 vegetables, shelled, whether or not skinned or split [61[, other than pre-packaged and labelled]]]
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,
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mons (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.
50[57A
0813
Tamarind dried]
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 anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
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l 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.
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.
1204
Linseed, whether or not broken, of seed quality.
83.
1205
Rape or colza seeds, whether or not broken, of seed quality.
84.
1206
Sunflower seeds, whether or not broken, of seed quality.
85.
1207
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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
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 k
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ce bran falling under heading 2306 with effect from 25th January, 2018]
102B
2306
Cotton seed oil cake]
75[102C
2302, 2309
Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
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
79[105A.
30
Gene Therapy]
106.
3002
Human Blood and its components
107.
3006
All types of contraceptives
108.
3101
All goods and organic manure 69[, other than pre-packaged and labelled]
109.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.
3825
Municipal waste, sewage sludge, clinical waste
111.
3926
Plastic bangles
112.
4014
Condoms and contraceptives
1
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00
Music, printed or in manuscript, whether or not bound or illustrated]
70[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 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 71[, other than pre-packaged and labelled]]
133.
63
Indian National Flag
134.
6703
Human hair, dressed, thinned, bleached or otherwise worked
135.
6912 00 40
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]
B
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r9619 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 Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
20[150
–
Supply of goods by a Go
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ermined quantity or number, which is indicated on such package.
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.]
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the i
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h 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 unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation
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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 instrument
45.
Pulluvan kutam
46.
Santoor – Hammered chord box
47.
Pepa
48.
Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – 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 singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhop
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e 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]
(Mohit Tewari)
Under Secretary to the Government of India
********************
Notes:
1.
Corrected vide corrigendum notification dated 12-7-2017, before it was read as, “Dried leguminous vegetables, shelled, 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 – Da
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1
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 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
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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 otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, 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; edi
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force w.e.f. 1.7.2017 vide Section 115 of Finance (No. 2) Act, 2019
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 before it was read as:- “(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of wh
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8 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 w.e.f. 27-07-2018
46. Inserted vide Notification No.20/2018- Integrated Tax (Rate) dated 26-07-20
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30-09-2019 w.e.f. 01-10-2019
52. Substituted vide NOTIFICATION No. 9/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“86.
1209
Seeds, fruit and spores, of a kind used for sowing.”
53. Substituted vide Notification No. 19/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
“0303, 0304, 0305, 0306, 0307, 0308”
54. Substituted vide Notification No. 19/2021-Integrated Tax (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.), wa
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on 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 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”
60. Substituted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “Curd; Lassi; Butter milk”
61. Substituted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“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 a
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[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]]”
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
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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]]”
70. Omitted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“118.
4907
Cheques, lose or in book form
122.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed”
71. 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 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 volunt
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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-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023
76. Inserted vide NOTIFICATION No. 04/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023
77. Inserted vide NOTIFICATION No 21/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
78. Inserted vide Notification No. 03/202
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