GST exempt goods notified under section 11 (1)
02/2017 State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 02/2017 State Tax (Rate)
Naya Raipur, dated : 28.06.2017
No. F-10- 43 /2017/CT/V (70) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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 leviable thereon unde
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7 (7 of 2017).
Schedule
S.
Chapter/
Description of Goods
No.
Heading /
Sub-heading
/ Tariff item
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
6.
0106
7.
0201
Meat of bovine animals, fresh and chilled.
8.
0202
9.
0203
10.
0204
11.
0205
12.
0206
13.
0207
14.
0208
Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
Other live animal such as Mammals, Birds, Insects
Meat of bovine animals frozen [other than frozen and put up in unit
container]
Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats,
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containers]
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
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%]
Live fish.
Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
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.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other
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04
39.
0705
40.
0706
41.
0707
42.
0708
43.
0709
44.
0712
རིཆེ
45.
0713
46.
0714
47.
0801
48.
0801
49.
0802
50.
0803
51.
0804
52.
0805
53.
0806
54.
0807
55.
0808
56.
0809
57.
0810
58.
0814
59.
9
60.
0901
61.
0902
62.
0909
63.
0910 11 10
64.
0910 30 10
Description of Goods
(3)
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
fresh or chilled.
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
Cucumbers and gherkins, fresh or chilled.
Leguminous vegetables, shelled or unshelled, fresh or chilled.
Other vegetables, fresh or chilled.
Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
Dried leguminous vegetables, shelled, whether or not skinned or split.
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
simil
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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.
Peel of citrus fruit or melons (including watermelons), fresh.
All goods of seed quality
Coffee beans, not roasted
Unprocessed green leaves of tea
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
Fresh ginger, other than in processed form
Fresh turmeric, other than in processed form
3
1003
S.
Chapter /
No.
Heading /
Sub-heading
/ Tariff item
22222 €
(1)
(2)
65.
1001
66.
1002
67.
68.
1004
69.
1005
70.
1006
71.
1007
72.
1008
73.
1101
74.
1102
75.
1103
76.
1104
77.
1105
78.
1106
79.
12
80.
1201
81.
1202
82.
1204
83.
1205
84.
1206
85.
1207
86.
87.
1209
1210
Des
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lour, etc.] [other than those put up in unit container and bearing a
registered brand name]
Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
Cereal grains hulled
Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
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. [other than
those put up in unit container and bearing a registered brand name]
All goods of seed quality
Soya beans, whether or not broken, of seed quality.
Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
Linseed, whether or not broken, of seed quality.
Rape or colza seeds, whether or not broken, of seed quality.
Sunflower seeds, whether or
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s and similar forage products,
whether or not in the form of pellets.
Lac and Shellac
92.
1301
93.
1404 90 40
Betel leaves
94.
95.
1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
1904
96.
1905
97.
1905
98.
2106
99.
2201
100.
101.
2201
2202 90 90
102. 2302, 2304,
2305, 2306,
2308, 2309
103.
2501
104.
2716 00 00
105.
2835
106.
3002
107.
3006
108.
3101
109.
3304
110.
3825
111.
3926
112.
4014
113.
4401
114.
4402
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
Pappad, by whatever name it is known, except when served for
consumption
Bread (branded or otherwise), except when served for consumption
and pizza bread
Prasadam supplied by religious places like temples, mosques,
churches, gurudwaras, dargahs, etc.
Water [other than aerated, mineral, purifie
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5
S.
Chapter /
No.
Heading /
Sub-heading
/ Tariff item
(1)
(2)
Description of Goods
115. 4802/4907
116. 4817/4907
117.
48/4907
118.
4907
119.
4901
120.
4902
121.
4903
122.
4905
123.
5001
(3)
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries or Vendors authorized by the Government
Postal items, like envelope, Post card etc., sold by Government
Rupee notes when sold to the Reserve Bank of India
Cheques, lose or in book form
Printed books, including Braille books
Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material
Children's picture, drawing or colouring books
Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed
Silkworm laying, cocoon
124.
5002
Raw silk
125.
5003
Silk waste
126.
5101
Wool, not carded or combed
127.
5102
128.
5103
129.
52
130.
52
131.
5303
132.
5305
13
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made musical instruments
Muddhas made of sarkanda and phool bahari jhadoo
141.
8803
142.
9021
143.
92
144.
9603
145.
9609
146.
9610 00 00
Slates
147.
9803
148. Any chapter
Slate pencils and chalk sticks
Passenger baggage
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;
6
S.
No.
Chapter/
Heading /
Sub-heading
/ Tariff item
Description of Goods
(1)
149.
(2)
(iv) Panchamrit,
(3)
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(✗) Chandan tika
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
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