Notification No 2/2017 – Central Tax (Rate) : CGST exempt goods

By | June 29, 2017
0 Comment
(Last Updated On: August 4, 2018)

Notification No 2/2017 – Central Tax (Rate) Dated  28th June 2017

CGST exempt goods notified under section 11 (1) of CGST Act 2017 vide Notification No 2/2017 – Central Tax (Rate) Dated  28th June 2017

[  Notification No 35/2017 Central Tax (Rate) dated 13th October, 2017 Seeks to amend notification No. 2/2017-Central Tax (Rate)  ]

[ seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions vide Notification No 42/2017 Central Tax (Rate) Dated 14th November, 2017

Notification No 19/2018 Central Tax (Rate) Dated 26th July, 2018 Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 ]

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.2/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (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) 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

S. No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods
(1)(2)(3)
1.0101Live asses, mules and hinnies
2.0102Live bovine animals
3.0103Live swine
4.0104Live sheep and goats
5.0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.0106Other live animal such as Mammals, Birds, Insects
7.0201Meat of bovine animals, fresh and chilled.
8.0202Meat of bovine animals frozen [other than frozen and put up in unit container]
9.0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10.0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11.0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.0206Edible 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]
13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.0209Pig 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]
16.0209Pig 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]
17.0210Meat 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
18.3Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.0301Live fish.
20.0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.0304Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22.0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23.0307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25.0401Fresh 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
26.0403Curd; Lassi; Butter milk
27.0406Chhena or paneer, other than put up in unit containers and bearing a registered brand name;
28.0407Birds’ eggs, in shell, fresh, preserved or cooked
29.0409Natural honey, other than put up in unit container and bearing a registered brand name
30.0501Human hair, unworked, whether or not washed or scoured; waste of human hair
31.0506All 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 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
330511Semen including frozen semen
34.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.0701Potatoes, fresh or chilled.
36.0702Tomatoes, fresh or chilled.
37.0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.0707Cucumbers and gherkins, fresh or chilled.
42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.0709Other vegetables, fresh or chilled.
44.0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.0713Dried leguminous vegetables, shelled, whether or not skinned or split.
46.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47.0801Coconuts, fresh or dried, whether or not shelled or peeled
48.0801Brazil nuts, fresh, whether or not shelled or peeled
49.0802Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.0803Bananas, including plantains, fresh or dried
51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.0805Citrus 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.
53.0806Grapes, fresh
54.0807Melons (including watermelons) and papaws (papayas), fresh.
55.0808Apples, pears and quinces, fresh.
56.0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.0810Other 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
58.0814Peel of citrus fruit or melons (including watermelons), fresh.
59.9All goods of seed quality
60.0901Coffee beans, not roasted
610902Unprocessed green leaves of tea
62.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.0910 11 10Fresh ginger, other than in processed form
64.0910 30 10Fresh turmeric, other than in processed form
65.1001Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
66.1002Rye [other than those put up in unit container and bearing a registered brand name]
67.1003Barley [other than those put up in unit container and bearing a registered brand name]
68.1004Oats [other than those put up in unit container and bearing a registered brand name]
69.1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.1006Rice [other than those put up in unit container and bearing a registered brand name]
71.1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than those put up in unit container and bearing a registered brand name]
73.1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.1103Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.1104Cereal grains hulled
77.1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.1106Flour, 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. [other than those put up in unit container and bearing a registered brand name]
79.12All goods of seed quality
80.1201Soyabeans, whether or not broken, of seed quality.
81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.1204Linseed, whether or not broken, of seed quality.
83.1205Rape or colza seeds, whether or not broken, of seed quality.
84.1206Sunflower seeds, whether or not broken, of seed quality.
85.1207Other 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.
86.1209Seeds, fruit and spores, of a kind used for sowing.
87.1210Hop cones, fresh.
88.1211Plants 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.
89.1212Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh or chilled.
90.1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.1301Lac and Shellac
93.1404 90 40Betel leaves
94.1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.1904Puffed 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
96.1905Pappad, by whatever name it is known, except when served for consumption
97.1905Bread (branded or otherwise), except when served for consumption and pizza bread
98.2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.2201Non-alcoholic Toddy, Neera including date and palm neera
101.2202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name
102.2302, 2304, 2305, 2306, 2308, 2309Aquatic 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
103.2501Salt, all types
104.2716 00 00Electrical energy
105.2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002
106.3002Human Blood and its components
107.3006All types of contraceptives
108.3101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
109.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.3825Municipal waste, sewage sludge, clinical waste
111.3926Plastic bangles
112.4014Condoms and contraceptives
113.4401Firewood or fuel wood
114.4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated
115.4802/4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.4817/4907Postal items, like envelope, Post card etc., sold by Government
117.48/4907Rupee notes when sold to the Reserve Bank of India
118.4907Cheques, lose or in book form
119.4901Printed books, including Braille books
120.4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.4903Children’s picture, drawing or colouring books
122.4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
123.5001Silkworm laying, cocoon
124.5002Raw silk
125.5003Silk waste
126.5101Wool, not carded or combed
127.5102Fine or coarse animal hair, not carded or combed
128.5103Waste of wool or of fine or coarse animal hair
129.52Gandhi Topi
130.52Khadi yarn
131.5303Jute fibres, raw or processed but not spun
132.5305Coconut, coir fibre
133.63Indian National Flag
134.6703Human hair, dressed, thinned, bleached or otherwise worked
135.6912 00 40Earthen pot and clay lamps
136.7018Glass bangles (except those made from precious metals)
137.8201Agricultural 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.
138.8445Amber charkha
139.8446Handloom [weaving machinery]
140.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141.8803Parts of goods of heading 8801
142.9021Hearing aids
143.92Indigenous handmade musical instruments
144.9603Muddhas made of sarkanda and phool bahari jhadoo
145.9609Slate pencils and chalk sticks
146.9610 00 00Slates
147.9803Passenger baggage
148.Any chapterPuja samagri namely,—

(i)Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii)Sacred thread (commonly known as yagnopavit);
(iii)Wooden khadau;
(iv)Panchamrit;
(v)Vibhuti sold by religious institutions;
(vi)Unbranded honey [proposed GST Nil];
(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.

Explanation.—For the purposes of this Schedule,—

(i)The phrase “unit container” means a package, whether large or small (for example, tin, cane, 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.
(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.
(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.

2. This notification shall come into force with effect from the 1st day of July, 2017.

Download Complete Notification No.2/2017-Central Tax (Rate) Dated  28th June, 2017

Related Topic on GST

TopicLink
GST Acts Central GST Act and States GST Acts
  
GST RulesGST Rules
 
GST RatesGST Rates
  
GST NotificationsGST Act Notifications
 
GST CircularsCentral Tax Circulars / Orders
 
GST Press ReleaseGST Press Release
 
GST BooksBest Books on GST in India
 
GST CommentaryTopic wise Commentary on GST Act of India
 
GST You Tube ChannelTaxHeal You Tube Channel
 
GST Online CourseJoin GST online Course

Leave a Reply

Your email address will not be published.