1102

Goods and Services Tax – Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and be

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1101

Goods and Services Tax – Wheat or meslin flour 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Wheat or meslin flour put up in unit container and bearing a registered brand name." ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the

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2304

Goods and Services Tax – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 43[***] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle

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0306

0306 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Crustaceans, whether in shell or no

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1106

Goods and Services Tax – Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, Meal and powder of the dried

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1005

Goods and Services Tax – Maize (corn) 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Maize (corn) put up in unit container and bearing a registered brand name" ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking

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0713

Goods and Services Tax – Dried leguminous vegetables, shelled, whether or not skinned or split 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as "Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]

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0504

Goods and Services Tax – All goods [other than fresh or chilled] and 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 ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.

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63 [other than 6305 32 00, 6309]

Goods and Services Tax – Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ************* Notes: As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as, 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, befor

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84, 85 or 94

Goods and Services Tax – Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants (h) Photo voltaic cells, whether or not assembled in modules or made up into panels Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(

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