Goods and Services Tax Act, 2017 exempts intra-State supplies of goods, from the whole of the state tax leviable.

Goods and Services Tax Act, 2017 exempts intra-State supplies of goods, from the whole of the state tax leviable.
FA-3-35/2017-1-V-(63) Dated:- 30-6-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
NOTIFICATION
No. F-A-3-35/2017/1/V (63)
Bhopal, Dated: 30/06/2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Madhya Pradesh Goods and Service Tax Act, 2017 (No. 19 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 under section 9 of the said Act.
 
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° विभाà¤â€”
मà¤â€šà¤¤à¥à¤°à¤¾à¤²à¤¯, वल्लभ भवन, भà¥â€¹Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â²
NOTIFICATION
No. F A 3-35/2017/1/ FIVE ( (3)
Bhopal, Dated: 30/06/2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Madhya Pradesh
'Goods and Services Tax Act, 2017 (No. 19 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 under section 9 of the
631
632
said Act.
S. Chapter/
मध्यप्रदà¥â€¡Ã Â¤Â¶ à

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or frozen [other
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]
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]
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
S.
Chapter/
No.
Heading/
Sub-heading
मध्यà

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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
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 folia

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s, 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
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); clemen

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72.
1008
73.
1101
74.
1102
1103
75.
76.
1104
77.
1105
78.
1106
e||
79.
12
80.
1201
81.
1202
82.
1204
83.
1205
84.
1206
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
632 (3)
Description of Goods
Unprocessed green leaves of tea
(3)
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
Wheat and meslin [other than those put up in unit container and
bearing a registered brand name]
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 b

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efined 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 not broken, of seed quality.
632 (4)
S.
Chapter /
No.
Heading /
Sub-heading
/ Tariff item
(1)
(2)
85.
1207
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Description of Goods
(3)
86.
1209
87.
1210
88.
1211
89.
1212
90.
1213
91.
1214
92.
1301
93.
1404 90.40
$94.
95.
1701 or 1702
1904

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s,
whether or not in the form of pellets.
Lac and Shellac
Betel leaves
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
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, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
Non-alcoholic 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 & s

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charcoal), whether or not
agglomerated
115. 4802/4907 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
116. 4817/4907
117. 48/4907
118.
4907
119.
120.
4901
4902
121. 4903
*122.]
4905
123.
5001
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
133.
63
134.
6703
135.
6912 00 40
136.
7018
137.
8201

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°Ã Â¤Â¾Ã Â¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
S.
Chapter /
No.
Heading /
Sub-heading
/Tariff item
(1)
(2)
142.
9021
Hearing aids
143.
92
144.
9603
145.
9609
146.
9610 00 00
Slates
147.
9803
148. Any chapter
149.
Description of Goods
(3)
Indigenous handmade musical instruments
Muddhas made of sarkanda and phool bahari jhadoo
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);
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)
(✗) 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

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such specified goods and some person
using such name or mark with or without any indication of the identity of that person, and
which is registered under the Trade Marks Act, 1999.
(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).
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
632 (7)
(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 interpretation of this notification.
2.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in

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