Notification No. 02/2017 - Central Tax (Rate) dated 28-06-2017 [Supply of goods exempted from gst]

Notification No.2/2017-Central Tax (Rate) dt. 28-06-2017

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, 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 central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).

Schedule

Serial number	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
(1)	(2)	(3)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
6.	0106	Other live animal such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh and chilled.
[1][8.	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled]
[2][9.	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled] [3][, other than pre-packaged and labelled]
[4][10.	*	**]
[5][11.	*	**]
[6][12.	*	**]
[7][13.	*	**]
[8][14.	*	**]
[9][15.	*	**]
[10][16.	*	**]
[11][17.	*	**]
18.	3	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%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
[12][21.	0304, 306, 0307, 0308	All goods, fresh or chilled]
[13][22.	[14][0303, 0304, 0305, 0306, 0307, 0308, 0309]	All goods [other than fresh or chilled] and [15][, other than pre-packaged and labelled]
[16][23.	*	***]
[17][24.	*	***]
24.	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25.	0401	Fresh 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
26.	0403	[18][Curd, Lassi, Butter milk, other than pre-packaged and labelled]
27.	0406	Chena or paneer [19][, other than pre-packaged and labelled]
28.	0407	Birds' eggs, in shell, fresh, preserved or cooked
29.	0409	Natural honey [20][, other than pre-packaged and labelled]
30.	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
[21][30A.	0504	All goods, fresh or chilled]
[22][30B.	0504	All goods [other than fresh or chilled] [23][, other than pre-packaged and labelled]
31.	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.	0511	Semen including frozen semen
34.	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.	0701	Potatoes, fresh or chilled.
36.	0702	Tomatoes, fresh or chilled.
37.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.	0707	Cucumbers and gherkins, fresh or chilled.
42.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.	0709	Other vegetables, fresh or chilled.
[24][43A.	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen]
[25][43B.	0711	[26][Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]
44.	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split [27][, other than pre-packaged and labelled]
46.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, [28][fresh or chilled, dried]; sago pith
[29][46A.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets [30][, other than pre-packaged and labelled]]
[31][46B.	08	Dried makhana, whether or not shelled or peeled [32][, other than pre-packaged and labelled]]
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	[33][Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled]
50.	0803	Bananas, including plantains, fresh or dried
51.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.	0805	Citrus 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
53.	0806	Grapes, fresh
54.	0807	Melons (including watermelons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.	0810	Other 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 (chico), Custard-apple (ata), Bore, Lichi, fresh.
[34][57A	0813	Tamarind dried]
58.	0814	Peel of citrus fruit or melons (including watermelons), fresh.
59.	[7, 9 or 10][35]	All goods of seed quality
60.	0901	Coffee beans, not roasted
61.	0902	Unprocessed green leaves of tea
62.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.	0910 11 10	Fresh ginger, other than in processed form
64.	0910 30 10	Fresh turmeric, other than in processed form
65.	1001	Wheat and meslin [36][, other than pre-packaged and labelled]
66.	1002	Rye [37][, other than pre-packaged and labelled]
67.	1003	Barley [38][, other than pre-packaged and labelled]
68.	1004	Oats [39][, other than pre-packaged and labelled]
69.	1005	Maize (corn) [40][, other than pre-packaged and labelled]
70.	1006	Rice [41][, other than pre-packaged and labelled]
71.	1007	Grain sorghum [42][, other than pre-packaged and labelled]
72.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [43][, other than pre-packaged and labelled]
73.	1101	Wheat or meslin flour [44][, other than pre-packaged and labelled]
74.	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [45][, other than pre-packaged and labelled]
75.	1103	Cereal groats, meal and pellets [46][, other than pre-packaged and labelled]
76.	1104	Cereal grains hulled
77.	1105	[47][Flour, powder, flakes, granules or pellets of potatoes] [48][, other than pre-packaged and labelled]
78.	1106	Flour, 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. [49][, other than pre-packaged and labelled]
[50][78A.	1106 10 10	Guar meal]
79.	12	All goods of seed quality
80.	1201	Soya beans, whether or not broken, of seed quality.
81.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.	1204	Linseed, whether or not broken, of seed quality.
83.	1205	Rape or colza seeds, whether or not broken, of seed quality.
84.	1206	Sunflower seeds, whether or not broken, of seed quality.
85.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
[51][86	1209	Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.]
86.	1209	Seeds, fruit and spores, of a kind used for sowing.
87.	1210	Hop cones, fresh.
[52][87A.	1210 10 10	Hop cones, neither ground nor powdered nor in the form of pellets]
88.	1211	Plants 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.
89.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.	1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.	1301	Lac and Shellac
[53][92A.	1401	Sal leaves, siali leaves, sisal leaves, sabai grass]
93.	1404 90 40	Betel leaves
[54][93A.	1404 90 60	coconut shell, unworked]
[55][93B.	1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks]
94.	1701 or 1702	[56][(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled. (ii) Khandsari Sugar, other than pre-packaged and labelled] [57][(iii) Rab, other than pre-packaged and labelled]
[58][94A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled]
95.	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki [59][, other than pre-packaged and labelled]
96.	1905	Pappad, by whatever name it is known, except when served for consumption
97.	1905	Bread (branded or otherwise), except when served for consumption and pizza bread
[60][97A	2009 89 90	Tender coconut water [61][, other than pre-packaged and labelled]]
98.	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.	2201	Water [other than aerated, mineral, [62][***] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.	2201	Non-alcoholic Toddy, Neera including date and palm neera
[63][101.	**	***]
102.	[64][2301, 2302, 2308, 2309]	[65][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]]
[66][102A.	2306	[67][De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]]
[68][[69][102B]	2306	Cotton seed oil cake]
[70][102C	2302, 2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
103.	2501	[71][Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
[72][103A.	26	Uranium Ore Concentrate]
104.	2716 00 00	Electrical energy
105.	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
106.	3002	Human Blood and its components
107.	3006	All types of contraceptives
108.	3101	All goods and organic manure [73][, other than pre-packaged and labelled]
109.	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.	3825	Municipal waste, sewage sludge, clinical waste
111.	3926	Plastic bangles
112.	4014	Condoms and contraceptives
113.	4401	Firewood or fuel wood
114.	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
[74][114A.	44 or 68	Deities made of stone, marble or wood]
[75][114B.	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]
[76][114C.	46	Plates and cups made up of all kinds of leaves/ flowers/bark]
115.	4802/ 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.	4817/ 4907	Postal items, like envelope, Post card etc., sold by Government
[77][117.	48 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
[78][118.	**	***]
119.	4901	Printed books, including Braille books
120.	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising materia
121.	4903	Children's picture, drawing or colouring books
[79][121A.	4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated]
[80][122.	**	***]
[81][122A.	4907	Duty Credit Scrips]
123.	5001	Silkworm laying, cocoon
124.	5002	Raw silk
125.	5003	Silk waste
126.	5101	Wool, not carded or combed
127.	5102	Fine or coarse animal hair, not carded or combed
128.	5103	Waste of wool or of fine or coarse animal hair
129.	52	Gandhi Topi
130.	52	Khadi yarn
[82][130A.	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]
131.	5303	Jute fibres, raw or processed but not spun
132.	5305	Coconut, coir fibre
[83][132A.	53	Coir pith compost [84][, other than pre-packaged and labelled]
133.	63	Indian National Flag
134.	6703	Human hair, dressed, thinned, bleached or otherwise worked
135.	6912 00 40	Earthen pot and clay lamps
[85][135A.	69	Idols made of clay]
136.	7018	Glass bangles (except those made from precious metals)
[86][136A.	[87][7117]	Bangles of lac/ shellac]
137.	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry [88][other than ghamella].
138.	8445	[89][Charkha for hand spinning of yarns, including amber charkha]
139.	8446	Handloom [weaving machinery]
140.	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
[90][141.	**	***]
142.	9021	Hearing aids
143.	92	[91][Indigenous handmade musical instruments as listed in ANNEXURE II]
144.	9603	[92][Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
145.	9609	Slate pencils and chalk sticks
146.	9610 00 00	Slates
[93][146A.	9619 00 10 or 9619 00 20	Sanitary towels (pads) or sanitary napkins; tampons]
147.	9803	Passenger baggage
148.	Any chapter	Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desighee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, [94][(v) Vibhuti] (vi) Unbranded honey [l][95]** (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
149.	-	Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
[96][150.	-	Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants]
[97][151.	Any chapter	Parts for manufacture of hearing aids]
[98][152.	Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)]
[99][153.	Any Chapter	Supply 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]

Explanation:-

For the purposes of this Schedule,-

(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 pre-determined quantity or number, which is indicated on such package.

[100][(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.]

(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

[101][(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

(a) Set up by an Act of Parliament or State Legislature; or

(b) Established by any Government,

with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.”.]

[102][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 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, 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 enforceable right voluntarily.]

[103][Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

[104][ANNEXURE II]

List of indigenous handmade musical instruments
1.	Bulbul Tarang
2.	Dotar, Dotora, or Dotara
3.	Ektara
4.	Getchu Vadyam or Jhallari
5.	Gopichand or Gopiyantra or Khamak
6.	Gottuvadhyam or Chitravina
7.	Katho
8.	Sarod
9.	Sitar
10.	Surbahar
11.	Surshringar
12.	Swarabat
13.	Swarmandal
14.	Tambura
15.	Tumbi
16.	Tuntuna
17.	Magadi Veena
18.	Hansaveena
19.	Mohan Veena
20.	Nakula Veena
21.	Nanduni
22.	Rudra Veena
23.	Saraswati Veena
24.	Vichitra Veena
25.	Yazh
26.	Ranjan Veena
27.	Triveni Veena
28.	Chikara
29.	Dilruba
30.	Ektara violin
31.	Esraj
32.	Kamaicha
33.	Mayuri Vina or Taus
34.	Onavillu
35.	Behala(violin type)
36.	Pena or Bana
37.	Pulluvan veena - one stringed violin
38.	Ravanahatha
39.	Folk sarangi
40.	Classical sarangi
41.	Sarinda
42.	Tar shehnai
43.	Gethu or Jhallari
44.	Gubguba or Jamuku - Percussion string instrument
45.	Pulluvan kutam
46.	Santoor - Hammered chord box
47.	Pepa
48.	Pungi or Been
49.	Indian Harmonium: Double reed
50.	Kuzhal
51.	Nadaswaram
52.	Shehnai
53.	Sundari
54.	Tangmuri
55.	Alghoza - double flute
56.	Bansuri
57.	Venu (Carnatic flute) Pullanguzhal
58.	Mashak
59.	Titti
60.	Sruti upanga
61.	Gogona
62.	Morsing
63.	Shruti box
64.	Harmonium (hand-pumped)
65.	Ekkalam
66.	Karnal
67.	Ramsinga
68.	Kahal
69.	Nagphani
70.	Turi
71.	Dhad
72.	Damru
73.	Dimadi
74.	Dhol
75.	Dholak
76.	Dholki
77.	Duggi
78.	Ghat singhari or gada singari
79.	Ghumot
80.	Gummeta
81.	Kanjira
82.	Khol
83.	Kinpar and Dhopar (tribal drums)
84.	Maddale
85.	Maram
86.	Mizhavu
87.	Mridangam
88.	Pakhavaj
89.	Pakhavaj jori - Sikh instrument similar to table
90.	Panchamukha vadyam
91.	Pung
92.	Shuddha madalam or Maddalam
93.	Tabala / tabl / chameli - goblet drum
94.	Tabla
95.	Tabla tarang - set of tablas
96.	Tamte
97.	Thanthi Panai
98.	Thimila
99.	Tumbak, tumbaknari, tumbaknaer
100.	Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles
101.	Kanjira - small frame drum with one jingle
102.	Kansi - small without jingles
103.	Patayani thappu - medium frame drum played with hands
104.	Chenda
105.	Dollu
106.	Dhak
107.	Dhol
108.	Dholi
109.	Idakka
110.	Thavil
111.	Udukai
112.	Chande
113.	Nagara - pair of kettledrums
114.	Pambai - unit of two cylindrical drums
115.	Parai thappu, halgi - frame drum played with two sticks
116.	Sambal
117.	Stick daff or stick duff - daff in a stand played with sticks
118.	Tamak'
119.	Tas ha - type of kettledrum
120.	Urumee
121.	Jaltarang Chimpta - fire tong with brass jingles
122.	Chengila - metal disc
123.	Elathalam
124.	Geger - brass vessel
125.	Ghatam and Matkam (Earthenware pot drum)
126.	Ghungroo
127.	Khartal or Chiplya
128.	Manjeera or jhanj or taal
129.	Nut - clay pot
130.	Sankarjang – lithophone
131.	Thali - metal plate
132.	Thattukazhi mannai
133.	Kanch tarang, a type of glass harp
134.	Kashtha tarang, a type of xylophone.

[1] Entry Substituted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 for

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

[2] Entry Substituted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 for

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

[3] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

other than those 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 I]

[4] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

10.

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

[5] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

11.

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

[6] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

12.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

[7] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

13.

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

[8] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

[9] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

[10] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]

[11] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

17.

0210

Meat 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

[12] Entry Substituted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

21.

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

[13] Entry Substituted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

[14] Entry substituted for “0303, 304, 0305, 306, 0307, 0308” by Notification No. 19/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[15] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

other than those put up in unit container and, -

(a) bearing a registered brand name; or

[16] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

23.

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

[17] Entry omitted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

[18] Substituted for “Curd; Lassi; Butter milk” by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[19] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[20] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[21] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[22] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[23] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

other than those put up in unit container and, -

(a) bearing a registered brand name; or

[24] Entry substituted by Notification No. 25/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as.

43A.

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, -

(a) bearing a registered brand name; or

[25] Entry inserted by Notification No. 25/2018-Central Tax (Rate) dtd 31-12-2018 wef 01-01-2019.

[26] Entry substituted by Notification No. 19/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022 for

43B.

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption]

[27] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[28] Substituted for “fresh or chilled” by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[29] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[30] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

other than those put up in unit container and, -

(a) bearing a registered brand name; or

[31] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[32] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

other than those put up in unit container and, -

(a) bearing a registered brand name; or

[33] Entry substituted by Notification No. 19/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022 for

49.

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

[34] Entry inserted by Notification No. 15/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[35] Rectified by Corrigendum dtd 12-07-2017

[36] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[37] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[38] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[39] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[40] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[41] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[42] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[43] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[44] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[45] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[46] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[47] Substituted for words “Flour, of potatoes” by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[48] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[49] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[50] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[51] Entry substituted by Notification No. 09/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021 for

86.

1209

Seeds, fruit and spores, of a kind used for sowing.

[52] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[53] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[54] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[55] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[56] Entry substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for

^(a)[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]

(a) Earlier substituted for “Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery” by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[57] Inserted by Notification No. 04/2023-Central Tax (Rate) dt. 28-02-2023 wef 01-03-2023.

[58] Entry inserted by Notification No. 18/2023-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2013.

[59] Words inserted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[60] Entry inserted by Notification No. 19/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[61] Words substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for

[other than those put up in unit container and, -

(a) bearing a registered brand name; or

[62] Words “purified,” omitted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[63] Entry omitted by Notification No. 19/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

101.

2202 90 90

Tender coconut water [63][other than those put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[64] Substituted for “2302, 2304, 2305, 2306, 2308, 2309” Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[65] Entry substituted by Notification No. 13/2022-Central Tax (Rate) dt. 30-12-2022 wef 01-01-2023 for

Earlier substituted by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018 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 [other than rice-bran]

Earlier it 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

[66] Entry inserted by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018.

[67] Entry substituted for “De-oiled rice bran” by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[68] Entry inserted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[69] Renumbered from 102A to 102B by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018.

[70] Entry inserted by Notification No. 13/2022-Central Tax (Rate) dt. 30-12-2022 wef 01-01-2023.

[71] Substituted for words “Salt, all types” by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[72] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[73] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

^(a)[other than those put up in unit container and, -

(a) bearing a registered brand name; or

(a) Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[74] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[75] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[76] Entry inserted by Notification No. 15/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[77] Entry substituted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as under

117.

48 / 4907

Rupee notes when sold to the Reserve Bank of India

[78] Entry omitted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

118.

4907

Cheques, lose or in book form

[79] Entry inserted by Notification No. 25/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[80] Entry omitted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

122.

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

[81] Entry Inserted Notification No. 35/2017-Central Tax (Rate) dt. 13-10-2017.

[82] Entry inserted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[83] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[84] Substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words

[other than those put up in unit container and, -

(a) bearing a registered brand name; or

[85] Entry inserted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[86] Entry inserted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[87] Substituted for “7113” by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018.

[88] Words inserted by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018 wef 25-01-2018.

[89] Entry substituted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017 for

138.

8445

Amber charkha

[90] Entry omitted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

141.

(a⁾[8807]

Parts of goods of heading 8801

(a) Substituted for “8803” by Notification No. 19/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[91] Entry substituted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017 for

143.

Indigenous handmade musical instruments

[92] Entry substituted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017 for

144.

9603

Muddhas made of sarkanda and phool bahari jhadoo

[93] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[94] Substituted for “Vibhuti sold by religious institutions” by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018.

[95] Rectified by Corrigendum dtd 12-07-2017.

[96] Entry Inserted Notification No. 35/2017-Central Tax (Rate) dt. 13-10-2017.

[97] Entry inserted by Notification No. 07/2018-Central Tax (Rate) dt. 25-01-2018.

[98] Entry inserted by Notification No. 19/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[99] Entry inserted by Notification No. 25/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[100] Clause substituted by Notification No. 07/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

(ⁱ⁾[(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.

(ⁱⁱ⁾[(b) The phrase “registered brand name” means, -

(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;

(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);

(i) Substituted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017 for

(ii) The phrase “registered 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, and which is registered under the Trade Marks Act, 1999.

(ii) Substituted by Notification No. 42/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier substituted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017 as

(b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);

[101] Inserted Notification No. 35/2017-Central Tax (Rate) dt. 13-10-2017.

[102] Annexure inserted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

[103] Proviso inserted Notification No. 35/2017-Central Tax (Rate) dt. 13-10-2017.

[104] Annexure inserted by Notification No. 28/2017-Central Tax (Rate) dt. 22-09-2017.

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Supplies wholly/partly exempt from CGST [Section 11(1) of CGST ACT]

Notification No. 02/2017 - Central Tax (Rate) dated 28-06-2017 [Supply of goods exempted from gst]