GST exempt goods notified under section 11 (1)
02\/2017 State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
\nCommercial Tax Department
\nMantralaya, Mahanadi Bhawan, Naya Raipur
\nNotification No. 02\/2017 State Tax (Rate)
\nNaya Raipur, dated : 28.06.2017
\nNo. F-10- 43 \/2017\/CT\/V (70) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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 unde<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 7 (7 of 2017). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \ncontainers] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 04 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Other fruit such as strawberries, raspberries, blackberries, mulberries = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lour, etc.] [other than those put up in unit container and bearing a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and similar forage products, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n made musical instruments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST exempt goods notified under section 11 (1)02\/2017 State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGSTGST – StatesChhattisgarh SGSTChhattisgarh SGSTGovernment of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 02\/2017 State Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43 \/2017\/CT\/V (70) – In exercise of the powers conferred by sub-section (1) … Continue reading “GST exempt goods notified under section 11 (1)”<\/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-6162","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6162","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=6162"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6162\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nSchedule
\nS.
\nChapter\/
\nDescription of Goods
\nNo.
\nHeading \/
\nSub-heading
\n\/ Tariff item
\n(1)
\n(2)
\n(3)
\n1.
\n0101
\nLive asses, mules and hinnies
\n2.
\n0102
\nLive bovine animals
\n3.
\n0103
\nLive swine
\n4.
\n0104
\nLive sheep and goats
\n5.
\n0105
\n6.
\n0106
\n7.
\n0201
\nMeat of bovine animals, fresh and chilled.
\n8.
\n0202
\n9.
\n0203
\n10.
\n0204
\n11.
\n0205
\n12.
\n0206
\n13.
\n0207
\n14.
\n0208
\nLive poultry, that is to say, fowls of the species Gallus domesticus,
\nducks, geese, turkeys and guinea fowls.
\nOther live animal such as Mammals, Birds, Insects
\nMeat of bovine animals frozen [other than frozen and put up in unit
\ncontainer]
\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in
\nunit container]
\nMeat of sheep or goats, fresh, chilled or frozen [other than frozen and
\nput up in unit container]
\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
\nthan frozen and put up in unit container]
\nEdible offal of bovine animals, swine, sheep, goats,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMeat and edible meat offal, salted, in brine, dried or smoked; edible
\nflours and meals of meat or meat offal, other than put up in unit
\ncontainers
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in
\nfrozen state [other than goods falling under Chapter 3 and attracting
\n2.5%]
\nLive fish.
\nFish, fresh or chilled, excluding fish fillets and other fish meat of
\nheading 0304
\nFish fillets and other fish meat (whether or not minced), fresh or
\nchilled.
\nCrustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
\nin shell, cooked by steaming or by boiling in water live, fresh or
\nchilled.
\nMolluscs, whether in shell or not, live, fresh, chilled; aquatic
\ninvertebrates other than crustaceans and molluscs, live, fresh or chilled.
\nAquatic invertebrates other than crustaceans and molluscs, live, fresh
\nor chilled.
\nFresh milk and pasteurised milk, including separated milk, milk and
\ncream, not concentrated nor containing added sugar or other\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n39.
\n0705
\n40.
\n0706
\n41.
\n0707
\n42.
\n0708
\n43.
\n0709
\n44.
\n0712
\n\u00e0\u00bd\u00a2\u00e0\u00bd\u00b2\u00e0\u00bd\u2020\u00e0\u00bd\u00ba
\n45.
\n0713
\n46.
\n0714
\n47.
\n0801
\n48.
\n0801
\n49.
\n0802
\n50.
\n0803
\n51.
\n0804
\n52.
\n0805
\n53.
\n0806
\n54.
\n0807
\n55.
\n0808
\n56.
\n0809
\n57.
\n0810
\n58.
\n0814
\n59.
\n9
\n60.
\n0901
\n61.
\n0902
\n62.
\n0909
\n63.
\n0910 11 10
\n64.
\n0910 30 10
\nDescription of Goods
\n(3)
\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
\nfresh or chilled.
\nLettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
\nedible roots, fresh or chilled.
\nCucumbers and gherkins, fresh or chilled.
\nLeguminous vegetables, shelled or unshelled, fresh or chilled.
\nOther vegetables, fresh or chilled.
\nDried vegetables, whole, cut, sliced, broken or in powder, but not
\nfurther prepared.
\nDried leguminous vegetables, shelled, whether or not skinned or split.
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
\nsimil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand loganberries, black, white or red currants and gooseberries,
\ncranberries, bilberries and other fruits of the genus vaccinium, Kiwi
\nfruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
\nCustard-apple (ata), Bore, Lichi, fresh.
\nPeel of citrus fruit or melons (including watermelons), fresh.
\nAll goods of seed quality
\nCoffee beans, not roasted
\nUnprocessed green leaves of tea
\nSeeds of anise, badian, fennel, coriander, cumin or caraway; juniper
\nberries [of seed quality]
\nFresh ginger, other than in processed form
\nFresh turmeric, other than in processed form
\n3
\n1003
\nS.
\nChapter \/
\nNo.
\nHeading \/
\nSub-heading
\n\/ Tariff item
\n22222 \u00e2\u201a\u00ac
\n(1)
\n(2)
\n65.
\n1001
\n66.
\n1002
\n67.
\n68.
\n1004
\n69.
\n1005
\n70.
\n1006
\n71.
\n1007
\n72.
\n1008
\n73.
\n1101
\n74.
\n1102
\n75.
\n1103
\n76.
\n1104
\n77.
\n1105
\n78.
\n1106
\n79.
\n12
\n80.
\n1201
\n81.
\n1202
\n82.
\n1204
\n83.
\n1205
\n84.
\n1206
\n85.
\n1207
\n86.
\n87.
\n1209
\n1210
\nDes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered brand name]
\nCereal groats, meal and pellets [other than those put up in unit
\ncontainer and bearing a registered brand name]
\nCereal grains hulled
\nFlour, of potatoes [other than those put up in unit container and bearing
\na registered brand name]
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses)
\n[other than guar meal 1106 10 10 and guar gum refined split 1106 10
\n90], of sago or of roots or tubers of heading 0714 or of the products of
\nChapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
\nthose put up in unit container and bearing a registered brand name]
\nAll goods of seed quality
\nSoya beans, whether or not broken, of seed quality.
\nGround-nuts, not roasted or otherwise cooked, whether or not shelled
\nor broken, of seed quality.
\nLinseed, whether or not broken, of seed quality.
\nRape or colza seeds, whether or not broken, of seed quality.
\nSunflower seeds, whether or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhether or not in the form of pellets.
\nLac and Shellac
\n92.
\n1301
\n93.
\n1404 90 40
\nBetel leaves
\n94.
\n95.
\n1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
\n1904
\n96.
\n1905
\n97.
\n1905
\n98.
\n2106
\n99.
\n2201
\n100.
\n101.
\n2201
\n2202 90 90
\n102. 2302, 2304,
\n2305, 2306,
\n2308, 2309
\n103.
\n2501
\n104.
\n2716 00 00
\n105.
\n2835
\n106.
\n3002
\n107.
\n3006
\n108.
\n3101
\n109.
\n3304
\n110.
\n3825
\n111.
\n3926
\n112.
\n4014
\n113.
\n4401
\n114.
\n4402
\nPuffed rice, commonly known as Muri, flattened or beaten rice,
\ncommonly known as Chira, parched rice, commonly known as khoi,
\nparched paddy or rice coated with sugar or gur, commonly known as
\nMurki
\nPappad, by whatever name it is known, except when served for
\nconsumption
\nBread (branded or otherwise), except when served for consumption
\nand pizza bread
\nPrasadam supplied by religious places like temples, mosques,
\nchurches, gurudwaras, dargahs, etc.
\nWater [other than aerated, mineral, purifie<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nS.
\nChapter \/
\nNo.
\nHeading \/
\nSub-heading
\n\/ Tariff item
\n(1)
\n(2)
\nDescription of Goods
\n115. 4802\/4907
\n116. 4817\/4907
\n117.
\n48\/4907
\n118.
\n4907
\n119.
\n4901
\n120.
\n4902
\n121.
\n4903
\n122.
\n4905
\n123.
\n5001
\n(3)
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the
\nGovernment Treasuries or Vendors authorized by the Government
\nPostal items, like envelope, Post card etc., sold by Government
\nRupee notes when sold to the Reserve Bank of India
\nCheques, lose or in book form
\nPrinted books, including Braille books
\nNewspapers, journals and periodicals, whether or not illustrated or
\ncontaining advertising material
\nChildren's picture, drawing or colouring books
\nMaps and hydrographic or similar charts of all kinds, including atlases,
\nwall maps, topographical plans and globes, printed
\nSilkworm laying, cocoon
\n124.
\n5002
\nRaw silk
\n125.
\n5003
\nSilk waste
\n126.
\n5101
\nWool, not carded or combed
\n127.
\n5102
\n128.
\n5103
\n129.
\n52
\n130.
\n52
\n131.
\n5303
\n132.
\n5305
\n13<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMuddhas made of sarkanda and phool bahari jhadoo
\n141.
\n8803
\n142.
\n9021
\n143.
\n92
\n144.
\n9603
\n145.
\n9609
\n146.
\n9610 00 00
\nSlates
\n147.
\n9803
\n148. Any chapter
\nSlate pencils and chalk sticks
\nPassenger baggage
\nPuja samagri namely,-
\n(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya
\n(mixture of cowdung, desi ghee, milk and curd);
\n(ii) Sacred thread (commonly known as yagnopavit);
\n(iii) Wooden khadau;
\n6
\nS.
\nNo.
\nChapter\/
\nHeading \/
\nSub-heading
\n\/ Tariff item
\nDescription of Goods
\n(1)
\n149.
\n(2)
\n(iv) Panchamrit,
\n(3)
\n(v) Vibhuti sold by religious institutions,
\n(vi) Unbranded honey [proposed GST Nil]
\n(vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(\u00e2\u0153\u2014) Chandan tika
\nSupply of lottery by any person other than State Government, Union
\nTerritory or Local authority subject to the condition that the supply of
\nsuch lottery has suffered appropriate central tax, State tax, Union
\nterritory tax or integrated tax, as the case <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n