GST – States – 02/2017 – Dated:- 29-6-2017 – FINANCE SECRETARIAT NOTIFICATION (02/2017) No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017. In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, 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 under section 9 of the Karnataka Good and Services Tax Act, 2017(Karnataka Act 27 of 2017). Schedule S.No. Chapter/Heading/Sub-heading/Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
p 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; edible flours and meals of meat or meat offal, other than put up in unit containers 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. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, wheth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
worked, 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 chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactucasativa) 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. 44. 0712 Dried ve
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
itrus 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. 9 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] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turme
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 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. [other than those put up in unit container and bearing a registered brand name] 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 Linse
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
alfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 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 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100. 2201 Non-alcoholic Toddy, Neera including date and palm neera 101. 2202 90 90 Tender coconut water othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2/4907 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 117. 48/4907 Rupee notes when sold to the Reserve Bank of India 118. 4907 Cheques, lose or in book form 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 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 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 131. 5303 Jute fibres, raw or processed but not spun 132.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ger baggage 148. Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (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 sufferedappropriate 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. Explanation.- For the purposes of this Schedule,- (i) The phrase unit container means a package, w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =