Exemption on intra-State supplies of goods from the whole of the central tax leviable u\/s 9 of CGST
02\/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Superseded vide Notification No. 10\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
\nGOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 2\/2017-Central Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n\t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 0702 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n helled or peeled] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ious places like temples, mosques, churches, gurudwaras, dargahs, etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all kinds of leaves\/ flowers\/bark] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n culture, horticulture or forestry 33[other than ghamella]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n apter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ruments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d, whether or not skinned or split” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between 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.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er than put up in unit containers] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsequently deregistered; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 12-2018 w.e.f. 01-01-2019 before it was read as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rted vide Notification No. 19\/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as in the ANNEXURE I]]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mitted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . 15-07-2024 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exemption on intra-State supplies of goods from the whole of the central tax leviable u\/s 9 of CGST02\/2017 Dated:- 28-6-2017 Central GST (CGST) RateGSTCGST RateCGST RateSuperseded vide Notification No. 10\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 2\/2017-Central Tax (Rate) New Delhi, the 28th June, … Continue reading “Exemption on intra-State supplies of goods from the whole of the central tax leviable u\/s 9 of CGST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4024","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4024"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4024\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n13.
\n21[***]
\n\t
\n14.
\n21[***]
\n\t
\n15.
\n21[***]
\n\t
\n16.
\n21[***]
\n\t
\n17.
\n21[***]
\n\t
\n18.
\n3
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
\n19.
\n0301
\nLive fish.
\n20.
\n0302
\nFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
\n21.
\n22[0304, 0306, 0307, 0308
\nAll goods, fresh or chilled
\n22.
\n49[0303, 0304, 0305, 0306, 0307, 0308, 0309]
\nAll goods [other than fresh or chilled] and 55[, other than pre-packaged and labelled]
\n23.
\n23[***]
\n\t
\n24.
\n23[***]
\n\t
\n25.
\n0401
\nFresh 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
\n26.
\n0403
\n56[Curd, Lassi, Butter milk, other than pr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTomatoes, fresh or chilled.
\n37.
\n0703
\nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
\n38.
\n0704
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
\n39.
\n0705
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\n40.
\n0706
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
\n41.
\n0707
\nCucumbers and gherkins, fresh or chilled.
\n42.
\n0708
\nLeguminous vegetables, shelled or unshelled, fresh or chilled.
\n43.
\n0709
\nOther vegetables, fresh or chilled.
\n43[43A
\n0710
\nVegetables (uncooked or cooked by steaming or boiling in water), frozen
\n43B
\n0711
\n50[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]
\n44.
\n0712
\nDried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
\n45.
\n0713
\n1[Dried leguminous vegeta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n50.
\n0803
\nBananas, including plantains, fresh or dried
\n51.
\n0804
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
\n52.
\n0805
\nCitrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
\n53.
\n0806
\nGrapes, fresh
\n54.
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n55.
\n0808
\nApples, pears and quinces, fresh.
\n56.
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n57.
\n0810
\nOther 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 (chic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1007
\nGrain sorghum [59[, other than prepackaged and labelled]]
\n72.
\n1008
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [59[, other than prepackaged and labelled]]
\n73.
\n1101
\nWheat or meslin flour [59[, other than prepackaged and labelled]].
\n74.
\n1102
\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [59[, other than prepackaged and labelled]]
\n75.
\n1103
\nCereal groats, meal and pellets [59[, other than prepackaged and labelled]]
\n76.
\n1104
\nCereal grains hulled
\n77.
\n1105
\n26[Flour, powder, flakes, granules or pellets of potatoes] 60[, other than pre-packaged and labelled]
\n78.
\n1106
\nFlour, 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. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1210
\nHop cones, fresh.
\n24[87A.
\n1210 10 00
\nHop cones, neither ground nor powdered nor in the form of pellets]
\n88.
\n1211
\nPlants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
\n89.
\n1212
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
\n90.
\n1213
\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
\n91.
\n1214
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
\n92.
\n1301
\nLac and Shellac
\n35[92 A
\n1401
\nSal leaves, siali leaves, sisal leaves, sabai grass]
\n93.
\n1404 90 40
\nBetel leaves
\n24[93A
\n1404 90 60
\ncoconut shell, unworked]
\n36[93 B
\n1404 90 90
\nVegetable materials, for manufacture of jhadoo or broom st<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n99.
\n2201
\nWater [other than aerated, mineral, 64[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
\n100.
\n2201
\nNon-alcoholic Toddy, Neera including date and palm neera
\n\t53[101.
\n\t**
\n\t**]
\n102.
\n10[2301,2302, 2308, 2309]
\n70[Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]]
\n37[102A
\n2306
\nDe-oiled rice bran
\nExplanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
\n102B
\n2306
\nCotton seed oil cake]
\n\t71[102C
\n\t2302, 2309
\n\tHusk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
\n103.
\n2501
\n28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n115.
\n 4802 \/ 4907
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
\n116.
\n 4817 \/ 4907
\nPostal items, like envelope, Post card etc., sold by Government
\n39[117
\n48 or 4907 or 71
\nRupee notes or coins when sold to Reserve Bank of India or the Government of India]
\n\t66[118.
\n\t**
\n\t**]
\n119.
\n4901
\nPrinted books, including Braille books
\n120.
\n4902
\nNewspapers, journals and periodicals, whether or not illustrated or containing advertising material
\n121.
\n4903
\nChildren's picture, drawing or colouring books
\n44[121A
\n4904 00 00
\nMusic, printed or in manuscript, whether or not bound or illustrated]
\n\t66[122.
\n\t**
\n\t**]
\n19[122A
\n4907
\nDuty Credit Scrips]
\n123.
\n5001
\nSilkworm laying, cocoon
\n124.
\n5002
\nRaw silk
\n125.
\n5003
\nSilk waste
\n126.
\n5101
\nWool, not carded or combed
\n127.
\n5102
\nFine or coarse animal hair, not carded or combed
\n128.
\n5103
\nWaste of wool or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n138.
\n8445
\n14[Charkha for hand spinning of yarns, including amber charkha]
\n139.
\n8446
\nHandloom [weaving machinery]
\n140.
\n8802 60 00
\nSpacecraft (including satellites) and suborbital and spacecraft launch vehicles
\n\t68[141.
\n\t**
\n\t**]
\n142.
\n9021
\nHearing aids
\n143.
\n92
\n15[Indigenous handmade musical instruments as listed in ANNEXURE II]
\n144.
\n9603
\n16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
\n145.
\n9609
\nSlate pencils and chalk sticks
\n146.
\n9610 00 00
\nSlates
\n41[146A
\n9619 00 10 or 9619 00 20
\nSanitary towels (pads) or sanitary napkins; tampons]
\n147.
\n9803
\nPassenger baggage
\n148.
\n Any chapter
\nPuja samagri namely,-
\n (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
\n (ii) Sacred thread (commonly known as yagnopavit);
\n (iii) Wooden khadau;
\n (iv) Panchamrit,
\n 34[<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nParts for manufacture of hearing aids]
\n42[152
\nAny Chapter except 71
\nRakhi (other than those made of goods falling under Chapter 71)]
\n45[153
\nAny Chapter
\nSupply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause]
\nExplanation.- For the purposes of this Schedule,-
\n(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
\n76[(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, t<\/p>\n
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\n2. This notification shall come into force with effect from the 1st day of July, 2017.
\n18[ANNEXURE I
\nFor foregoing an actionable claim or enforceable right on a brand name,-
\n (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 that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
\n (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or en<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nBulbul Tarang
\n2.
\nDotar, Dotora, or Dotara
\n3.
\nEktara
\n4.
\nGetchu Vadyam or Jhallari
\n5.
\nGopichand or Gopiyantra or Khamak
\n6.
\nGottuvadhyam or Chitravina
\n7.
\nKatho
\n8.
\nSarod
\n9.
\nSitar
\n10.
\nSurbahar
\n11.
\nSurshringar
\n12.
\nSwarabat
\n13.
\nSwarmandal
\n14.
\nTambura
\n15.
\nTumbi
\n16.
\nTuntuna
\n17.
\nMagadi Veena
\n18.
\nHansaveena
\n19.
\nMohan Veena
\n20.
\nNakula Veena
\n21.
\nNanduni
\n22.
\nRudra Veena
\n23.
\nSaraswati Veena
\n24.
\nVichitra Veena
\n25.
\nYazh
\n26.
\nRanjan Veena
\n27.
\nTriveni Veena
\n28.
\nChikara
\n29.
\nDilruba
\n30.
\nEktara violin
\n31.
\nEsraj
\n32.
\nKamaicha
\n33.
\nMayuri Vina or Taus
\n34.
\nOnavillu
\n35.
\nBehala(violin type)
\n36.
\nPena or Bana
\n37.
\nPulluvan veena – one stringed violin
\n38.
\nRavanahatha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGhat singhari or gada singari
\n79.
\nGhumot
\n80.
\nGummeta
\n81.
\nKanjira
\n82.
\nKhol
\n83.
\nKinpar and Dhopar (tribal drums)
\n84.
\nMaddale
\n85.
\nMaram
\n86.
\nMizhavu
\n87.
\nMridangam
\n88.
\nPakhavaj
\n89.
\nPakhavaj jori – Sikh instrument similar to tabla
\n90.
\nPanchamukha vadyam
\n91.
\nPung
\n92.
\nShuddha madalam or Maddalam
\n93.
\nTabala \/ tabl \/ chameli – goblet drum
\n94.
\nTabla
\n95.
\nTabla tarang – set of tablas
\n96.
\nTamte
\n97.
\nThanthi Panai
\n98.
\nThimila
\n99.
\nTumbak, tumbaknari, tumbaknaer
\n100.
\nDaff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
\n101.
\nKanjira – small frame drum with one jingle
\n102.
\nKansi – small without jingles
\n103.
\nPatayani thappu – medium frame drum played with hands
\n104.
\nChenda
\n105.
\nDollu
\n106.
\nDhak
\n107.
\nDhol
\n108.
\nDholi
\n109.
\nIdakka
\n110.
\nThavil
\n111.
\nUdukai
\n112.
\nChande
\n113.
\nNag<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\nCorrected vide corrigendum notification dated 12-7-2017, “[proposed GST Nil]”
\n3.
\nCorrected vide F. No. 354\/117\/2017-TRU – Dated 27-7-2017, before it was read as, “9”
\n4.
\nCorrected vide F. No. 354\/117\/2017-TRU – Dated 27-7-2017, before it was read as, “2302”
\n5.
\nSubstituted vide notification no. 28\/2017 dated 22-9-2017, before it was read as, “other than put up in unit containers and bearing a registered brand name”
\n6.
\nSubstituted vide notification no. 28\/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
\n7.
\nSubstituted vide notification no. 28\/2017 dated 22-9-2017, before it was read as, “other than those put up in unit container and bearing a registered brand name”
\n8.
\nSubstituted vide notification no. 28\/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
\n9.
\nSubstituted vide notification no. 28\/2017 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n18.
\nInserted vide notification no. 28\/2017 dated 22-9-2017
\n19.
\nInserted vide notification no. 35\/2017 dated 13-10-2017
\n20.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n8.
\n0202
\nMeat of bovine animals frozen [other than frozen and put up in unit container]
\n9.
\n0203
\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
\n\t
\n21.
\nOmitted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n10.
\n0204
\nMeat of sheep or goats, fr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n17.
\n0210
\nMeat 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
\n\t
\n22.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n21.
\n0304
\nFish fillets and other fish meat (whether or not minced), fresh or chilled.
\n22.
\n0306
\nCrustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
\n\t
\n23.
\nOmitted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n23.
\n0307
\nMolluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
\n24.
\n0308
\nAquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
\n\t
\n24
\nInserted vide Notification No<\/p>\n
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\n(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);
\n(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]
\n30.
\nSubstituted vide Notification No.7\/2018 Dated 25-01-2018, before it was read as, “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”
\n31.
\nSubstituted vide Notification No.7\/2018 Dated 25-01-2018, before it was read as,
\n11[102A
\n2306
\nCotton seed oil cake]
\n\t
\n32.
\nSubstituted vide Notification No.7\/2018 Dated 25-01-2018, before it was read as, “7113”
\n33.
\nInserted vide Notification No.7\/2018 Dated 25-01-2018,
\n34.
\nSubstituted vide Notification No.7\/2018 Dated 25-01-2018, before it was read as, “(v) Vibhuti sold by religious institutions,”
\n35. Inserted vide Notification No.19\/2018-Central Tax (Rate) dated 26-<\/p>\n
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\n“24[43A.
\n0710
\nVegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (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 I]”
\n44. Inserted vide Notification No. 25\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n45. Inserted vide Notification No. 25\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n46. Inserted vide Notification No. 15\/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n47. Inserted vide Notification No. 15\/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n48. Substituted vide NOTIFICATION NO. 9\/2021-Central Tax (Rate) dated 30-09-2021 w<\/p>\n
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\n53. Omitted vide Notification No. 19\/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
\n“101.
\n2202 90 90
\nTender coconut water 8[other than those put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (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 I]]”
\n54. Substituted vide Notification No. 19\/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8803”
\n55. Substituted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“other than those put up in unit container and,<\/p>\n
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\n58. Substituted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“[other than those put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (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 I]]”
\n59. Substituted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“7[other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(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 bee<\/p>\n
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\n“other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”
\n64. Omitted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “purified,”
\n65. Substituted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“9[other than those put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those wher<\/p>\n
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\n“141.
\n54[8807]
\nParts of goods of heading 8801”
\n69. Substituted vide Notification No. 7\/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“17[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
\n 29[(b) The phrase “registered brand name” means, –
\n (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;&<\/p>\n
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\n75. Inserted vide Notification No. 02\/2025- Central Tax (Rate) dated 16-01-2025
\n76. Substituted vide Notification No. 02\/2025- Central Tax (Rate) dated 16-01-2025 before it was read as,
\n“69[(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.]
\n74[Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and l<\/p>\n
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