Notification regarding schedule of exempted goods under section 11(1) of Rajasthan Goods and Services Tax Act, 2017
F.12(56)FD/Tax/2017-Pt-I-41 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 29, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan
Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State 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, 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 state tax leviab
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than frozen and put up in unit container]
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]
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
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]
1
S.
Chapter /
No.
Heading /
Sub-heading
/ Tariff item
(1)
(2)
16.
0209
Description of Goods
(3)
17.
0210
3
18.
19.
0301
20.
0302
21.
0304
22.
0306
23.
0307
24.
0308
25.
0401
26.
0403
27.
0406
28.
0407
29.
0409
30.
31.
0506
0501
0507 90
32.
33.
.0511
34.
6
35.
0701
36.
0702
37.
0703
38.
0704
Pig fat, free of lean meat, and poultry fat
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, including separated milk, milk and
cream, not concentrated nor containing added sugar or other sweetening
matter, excluding Ultra High Temperature (UHT) milk
Curd; Lassi; Butter milk
Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
Birds' eggs, in shell, fresh, preserved or cooked
Natural honey, other than put up in unit container and bearing a
registered brand name
Human hair, unworked, whether or not washed or scoured; waste of
human hair
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
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
Semen including frozen semen
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
Potatoes, fresh or chilled.
Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other alliaceous vegetables,
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nioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
Coconuts, fresh or dried, whether or not shelled or peeled
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not
shelled or peeled
Bananas, including plantains, fresh or dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
fresh.
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.
Grapes, fresh
Melons (including watermelons) and papaws (papayas), fresh.
Apples, pears and quinces, fresh.
Apricot
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1103
75.
76.
1104
77.
1105
78.
1106
79.
12
80.
1201
81.
1202
82.
1204
83.
1205
84.
1206
85.
1207
86.
1209
87.
1210
88.
1211
Description of Goods
(3)
Rye [other than those put up in unit container and bearing a registered
brand name]
Barley [other than those put up in unit container and bearing a registered
brand name]
Oats [other than those put up in unit container and bearing a registered
brand name]
Maize (corn) [other than those put up in unit container and bearing a
registered brand name]
Rice [other than those put up in unit container and bearing a registered
brand name]
Grain sorghum [other than those put up in unit container and bearing a
registered brand name]
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
Cereal flours ot
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ot broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango
kernel, Niger seed, Kokam) whether or not broken, of seed quality.
Seeds, fruit and spores, of a kind used for sowing.
Hop cones, fresh.
Plants and parts of plants (including seeds and fruits), of a kind used
4
S.
Chapter /
No.
Heading /
Sub-heading
Description of Goods
(1)
/ Tariff item
(2)
89.
1212
90.
1213
91.
1214
92.
1301
93.
1404 90 40
94.
95.
(3)
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh
or chilled.
Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed or in the form of pellets
Swedes, mangolds, fodd
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Toddy, Neera including date and palm neera
Tender coconut water other than put up in unit container and bearing a
registered brand name
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
Salt, all types
Electrical energy
Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
Human Blood and its components
All types of contraceptives
103.
2501
104.
2716 00 00
105.
2835
106.
3002
107.
3006
108.
3101
109.
3304
110.
3825
111.
3926
112.
4014
113.
4401
Firewood or fuel wood
All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Municipal waste, sewage sludge, clinical waste
Plastic bangles
Condoms and contraceptives
5
Sout
S.
Chapter /
No.
Heading /
Sub-he
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129.
52
130.
52
131.
5303
132.
5305
133.
63
134.
6703
135.
6912 00 40
136.
137.
7018
8201
138.
139.
8445
8446
140. 8802 60 00
Fine or coarse animal hair, not carded or combed
Waste of wool or of fine or coarse animal hair
Gandhi Topi
Khadi yarn
Jute fibres, raw or processed but not spun
Coconut, coir fibre
Indian National Flag
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay knives, hedge shears, timber wedges and other
tools of a kind used in agriculture, horticulture or forestry.
Amber charkha
Handloom [weaving machinery]
Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
Parts of good
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ritory
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.
Explanation: For the purposes of this Schedule,-
(i)
(ii)
(iii)
(iv)
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.
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 and
some person using such name or mark with or withou
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