03

03
Upto 21-09-2025 – Goods – Exemption from GST
GST
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%]
Schedules

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0210

0210
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0209

0209
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0209

0209
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0208

0208
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0207

0207
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0206

0206
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0205

0205
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0204

0204
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as

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0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods [other than fresh or chilled] 59[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods [other than fresh or chilled] 59[, other than pre-packaged and labelled]
Explanation
73[(ii) The express

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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods [other than fresh or chilled] 59[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods [other than fresh or chilled] other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an action

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t, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
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Notes:
As amended by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
0203
Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clea

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Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST taken in the interests of the Farmers

Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST taken in the interests of the Farmers
GST
Dated:- 1-7-2017

Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST taken in the interests of the Farmers
Under GST regime, a uniform MRP of ₹ 295.47 per 50 kg bag to be fixed across the country
GST regime to deter inter-state smuggling of fertilizers by integrating the entire fertilizer market into a Single Market
Farmers to benefit to the tune of ₹ 1261 crores under GST regime: Shri Ananthkumar
Union Minister for Chemicals & Fertilizers and Parliamentary Affairs, Shri Ananthkumar briefed the media on the outcome of the 18th meeting of the GST Council, held here on

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d, there will be a uniform MRP of ₹ 295.47 per 50 kg bag across the country except couple of States where additional VAT is charged on the natural gas as Natural gas has not been brought within the ambit of GST. However, even in these States, MRP will reduce by ₹ 3 per 50 kg bag. Similarly, MRP of P&K Fertilisers, for which the prices are not administered, are also expected to come down on an average basis as the incidence of tax will be lower than the existing tax on an average, the Minister added.
The GST regime, apart from integrating the entire fertilizer market into a single market, will also deter inter-state smuggling of fertilizers which may be currently happening due to differing levels of taxes and consequently MRPs i

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0105

0105
Upto 21-09-2025 – Goods – Exemption from GST
GST
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
Schedules

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Rules related to Registration and Composition Scheme have been notified on 19th June, 2017& came into effect from 22nd June, 2017 in order to start the process of issue of Registration Certificate, called Goods and Services Tax Identification Nu

Rules related to Registration and Composition Scheme have been notified on 19th June, 2017& came into effect from 22nd June, 2017 in order to start the process of issue of Registration Certificate, called Goods and Services Tax Identification Number (GSTIN), to taxpayers already issued provisional ID for registration (PID) as well as to the new taxpayers.
GST
Dated:- 1-7-2017

The rules related to Registration and Composition Scheme have been notified on 19th June, 2017. These rules have been brought into effect from 22nd June, 2017. The intent of notifying these rules is to start the process of issue of registration certificate, called Goods and Services Tax Identification Number (GSTIN), to taxpayers who have already been iss

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3105

3105
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
 
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Notes:
1. Inserted vide notification no. 18/2017 – Central Tax (rate) dated 30-6-2017
Schedu

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3104

3104
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
 
Clarification
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3103

3103
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
 
Clarification

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