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
\nNo. F-A-3-35\/2017\/1\/V (63)
\nBhopal, Dated: 30\/06\/2017
\nIn 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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\nDocumen<\/p>\n
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\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00af, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2
\nNOTIFICATION
\nNo. F A 3-35\/2017\/1\/ FIVE ( (3)
\nBhopal, Dated: 30\/06\/2017
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Madhya Pradesh
\n'Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, being satisfied
\nthat it is necessary in the public interest so to do, on the recommendations of the Council,
\nhereby exempts intra-State supplies of goods, the description of which is specified in column
\n(3) of the Schedule appended to this notification, falling under the tariff item, sub-heading.
\nheading or Chapter, as the case may be, as specified in the corresponding entry in column (2)
\nof the said Schedule, from the whole of the state tax leviable thereon under section 9 of the
\n631
\n632
\nsaid Act.
\nS. Chapter\/
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0<\/p>\n
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\nthan frozen and put up in unit container]
\nEdible offal of bovine animals, swine, sheep, goats, horses, asses,
\nmules or hinnies, fresh, chilled or frozen [other than frozen and put up
\nin unit container]
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or
\nfrozen [other than frozen and put up in unit container]
\nOther meat and edible meat offal, fresh, chilled or frozen [other than
\nfrozen and put up in unit container]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, fresh, chilled or frozen [other than frozen and put up in unit
\ncontainer]
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise
\nextracted, salted, in brine, dried or smoked [other than put up in unit
\ncontainers]
\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
\nS.
\nChapter\/
\nNo.
\nHeading\/
\nSub-heading
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nsweetening matter, excluding Ultra High Temperature (UHT) milk
\nCurd; Lassi; Butter milk
\nChena or paneer, other than put up in unit containers and bearing a
\nregistered brand name;
\nBirds' eggs, in shell, fresh, preserved or cooked
\nNatural honey, other than put up in unit container and bearing a
\nregistered brand name
\nHuman hair, unworked, whether or not washed or scoured; waste of
\nhuman hair
\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply
\nprepared (but not cut to shape), treated with acid or gelatinised; powder
\nand waste of these products
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
\nantlers; etc.
\nSemen including frozen semen
\nLive trees and other plants; bulbs, roots and the like; cut flowers and
\nornamental folia<\/p>\n
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\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
\nsimilar roots and tubers with high starch or inulin content, fresh or
\nchilled; sago pith.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Coconuts, fresh or dried, whether or not shelled or peeled
\nBrazil nuts, fresh, whether or not shelled or peeled
\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
\n(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
\nMacadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
\nnot shelled or peeled
\nBananas, including plantains, fresh or dried
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
\nfresh.
\nCitrus fruit, such as Oranges, Mandarins (including tangerines and
\nsatsumas); clemen<\/p>\n
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\n1008
\n73.
\n1101
\n74.
\n1102
\n1103
\n75.
\n76.
\n1104
\n77.
\n1105
\n78.
\n1106
\ne||
\n79.
\n12
\n80.
\n1201
\n81.
\n1202
\n82.
\n1204
\n83.
\n1205
\n84.
\n1206
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n632 (3)
\nDescription of Goods
\nUnprocessed green leaves of tea
\n(3)
\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
\nWheat and meslin [other than those put up in unit container and
\nbearing a registered brand name]
\nRye [other than those put up in unit container and bearing a registered
\nbrand name]
\nBarley [other than those put up in unit container and bearing a
\nregistered brand name]
\nOats [other than those put up in unit container and bearing a registered
\nbrand name]
\nMaize (corn) [other than those put up in unit container and b<\/p>\n
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\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 not broken, of seed quality.
\n632 (4)
\nS.
\nChapter \/
\nNo.
\nHeading \/
\nSub-heading
\n\/ Tariff item
\n(1)
\n(2)
\n85.
\n1207
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nDescription of Goods
\n(3)
\n86.
\n1209
\n87.
\n1210
\n88.
\n1211
\n89.
\n1212
\n90.
\n1213
\n91.
\n1214
\n92.
\n1301
\n93.
\n1404 90.40
\n$94.
\n95.
\n1701 or 1702
\n1904\n<\/p>\n
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\nwhether or not in the form of pellets.
\nLac and Shellac
\nBetel leaves
\nJaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
\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, purified, distilled, medicinal, ionic,
\nbattery, de-mineralized and water sold in sealed container]
\nNon-alcoholic Toddy, Neera including, date and palm neera
\nTender coconut water other than put up in unit container and bearing a
\nregistered brand name
\nAquatic feed including shrimp feed and prawn feed, poultry feed &
\ncattle feed, including grass, hay & s<\/p>\n
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\nagglomerated
\n115. 4802\/4907 Judicial, 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
\n116. 4817\/4907
\n117. 48\/4907
\n118.
\n4907
\n119.
\n120.
\n4901
\n4902
\n121. 4903
\n*122.]
\n4905
\n123.
\n5001
\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
\n133.
\n63
\n134.
\n6703
\n135.
\n6912 00 40
\n136.
\n7018
\n137.
\n8201<\/p>\n
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\nS.
\nChapter \/
\nNo.
\nHeading \/
\nSub-heading
\n\/Tariff item
\n(1)
\n(2)
\n142.
\n9021
\nHearing aids
\n143.
\n92
\n144.
\n9603
\n145.
\n9609
\n146.
\n9610 00 00
\nSlates
\n147.
\n9803
\n148. Any chapter
\n149.
\nDescription of Goods
\n(3)
\nIndigenous handmade musical instruments
\nMuddhas made of sarkanda and phool bahari jhadoo
\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);
\nSacred thread (commonly known as yagnopavit);
\n(iii) Wooden khadau;
\n(iv) Panchamrit,
\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(\u00c3\u00a2\u00c5\u00e2\u0080\u009c\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d) 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<\/p>\n
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\nusing such name or mark with or without any indication of the identity of that person, and
\nwhich is registered under the Trade Marks Act, 1999.
\n(iii) “Tariff item\u00e2\u00e2\u0082\u00ac\u009d, \u00e2\u00e2\u0082\u00ac\u00c5\u0093sub-heading\u00e2\u00e2\u0082\u00ac\u009d \u00e2\u00e2\u0082\u00ac\u00c5\u0093heading\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093Chapter\u00e2\u00e2\u0082\u00ac\u009d shall mean respectively a tariff
\nitem, heading, sub-heading and Chapter as specified in the First Schedule to the Customs
\nTariff Act, 1975 (51 of 1975).
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n632 (7)
\n(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,
\n1975, including the Section and Chapter Notes and the General Explanatory Notes of the
\nFirst Schedule shall, so far as may be, apply to the interpretation of this notification.
\n2.
\nThis notification shall come into force with effect from the 1st day of July, 2017.
\nBy order and in<\/p>\n
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