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. 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) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

Schedule

S. No.Chapter / Heading
/ Sub-heading /
Tariff item		Description of Goods
(1)(2)(3)
1.0101Live asses, mules and hinnies
2.0102Live bovine animals
3.0103Live swine
4.0104 live 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.
8.20[0203, 0204, 0205, 0206, 0207, 0208, 0209All goods, fresh or chilled
9.0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods [other than fresh or chilled] 55[, other than pre-packaged and labelled]
10.21
[***]
11.21[***]
12.21[***]
13.21[***]
14.21[***]
15.21[***]
16.21[***]
17.21[***]
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
21.22[0304, 0306, 0307, 0308All goods, fresh or chilled
22.49[0303, 0304, 0305, 0306, 0307, 0308, 0309]All goods [other than fresh or chilled] and 55[, other than prepackaged and labelled]
23.23[***]
24.23[***]
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
26.040356[Curd, Lassi, Butter milk, other than pre-packaged and labelled]
27.0406Chena or paneer,57[, other than pre-packaged and labelled]
28.0407Birds’ eggs, in shell, fresh, preserved or cooked
29.0409Natural honey,57[, other than pre-packaged and labelled]
30.0501Human hair, unworked, whether or not washed or scoured; waste of human hair
24[30A.0504All goods, fresh or chilled
30B.0504All goods [other than fresh or chilled] 57[, other than pre-packaged and labelled]
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
32.050790All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.0511Semen 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.
43[43A0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B071150[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]
44.0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.07131[Dried leguminous vegetables, shelled, whether or not skinned or split [57[, other than pre-packaged and labelled]]
46.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content,25 [fresh or chilled, dried]; sago pith.
24[46A0714Manioc, 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 57[, other than pre-packaged and labelled]
46B08Dried makhana, whether or not shelled or peeled 58[, other than pre-packaged and labelled]
47.0801Coconuts, fresh or dried, whether or not shelled or peeled
48.0801Brazil nuts, fresh, whether or not shelled or peeled
49.080251[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]
50.0803Bananas, 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.
46[57A0813Tamarind dried]
58.0814Peel of citrus fruit or melons (including watermelons), fresh.
59.3[ 7, 9 or 10 ]All goods of seed quality
60.0901Coffee beans, not roasted
61.0902Unprocessed green leaves of tea
62.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.09101110Fresh ginger, other than in processed form
64.09103010Fresh turmeric, other than in processed form
65.1001Wheat and meslin 59[, other than prepackaged and labelled]
66.1002Rye [59[, other than prepackaged and labelled]]
67.1003Barley [59[, other than prepackaged and labelled]]
68.1004Oats [59[, other than prepackaged and labelled]]
69.1005Maize (corn) [59[, other than prepackaged and labelled]]
70.1006Rice [59[, other than prepackaged and labelled]]
71.1007Grain sorghum [59[, other than prepackaged and labelled]]
72.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [59[, other than prepackaged and labelled]]
73.1101Wheat or meslin flour [59[, other than prepackaged and labelled]].
74.1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [59[, other than prepackaged and labelled]]
75.1103Cereal groats, meal and pellets [59[, other than prepackaged and labelled]]
76.1104Cereal grains hulled
77.110526[Flour, powder, flakes, granules or pellets of potatoes] 60[, other than pre-packaged and labelled]
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.[ 60[, other than pre-packaged and labelled]]
24[78A11061010Guar meal]
79.12All goods of seed quality
80.1201Soya beans, 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.
48[86.1209Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.]
87.1210Hop cones, fresh.
24[87A.12101000Hop cones, neither ground nor powdered nor in the form of pellets]
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 sugar cane, 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
35[92 A1401Sal leaves, siali leaves, sisal leaves, sabai grass]
93.1404 90 40Betel leaves
24[93A1404 90 60coconut shell, unworked]
36[93 B1404 90 90Vegetable materials, for manufacture of jhadoo or broom sticks]
94.1701 or 170261[(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] 72[(iii) Rab, other than pre-packaged and labelled]
73[94A.1901Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled]
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 62
[, other than pre-packaged and labelled]
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
52[97A2009 89 90Tender coconut water 63[, other than pre-packaged and abelled]]
98.2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.2201Water [other than aerated, mineral, 64[****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.2201Non-alcoholic Toddy, Neera including date and palm neera
53[101.** **]
102.10[2301,2302, 2308, 2309]70[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]]
37[102A2306De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
102B2306Cotton seed oil cake]
71[102C2302, 2309Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
103.250128 [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]
24[103A.26Uranium Ore Concentrate]
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 [65[, other than pre-packaged and labelled]]
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
38[114A44 or 68Deities made of stone, marble or wood
114B46Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]
47[114C 46Plates and cups made up of all kinds of leaves/ flowers/bark]
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
39[11748 or 4907 or 71Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
66[118.** **]
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
44[121A4904 00 00Music, printed or in manuscript, whether or not bound or illustrated]
66[122.** **]
19[122A4907Duty Credit Scrips]
123.5001Silkworm laying, cocoon
124.5002Raw silk
125.5003Silk waste
126.5102Wool, not carded or combed
127.5103Fine 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
12[130A50 to 55Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]
131.5303Jute fibres, raw or processed but not spun
132.5305Coconut, coir fibre
40[132A53Coir pith compost 67[, other than pre-packaged and labelled]]
133.63Indian National Flag
134.6703Human hair, dressed, thinned, bleached or otherwise worked
135.6912 00 40Earthen pot and clay lamps
13[135A69Idols made of clay]
136.7018Glass bangles (except those made from precious metals)
24[136A.32[7117]Bangles of lac/ shellac”
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 33[other than ghamella].
138.844514[Charkha for hand spinning of yarns, including amber charkha]
139.8446Handloom [weaving machinery]
140.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
68[141.** **]
142.9021Hearing aids
143.9215[Indigenous handmade musical instruments as listed in ANNEXURE II]
144.960316[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
145.9609Slate pencils and chalk sticks
146.9610 00 00Slates
41[146A9619 00 10 or 9619 00 20Sanitary towels (pads) or sanitary napkins; tampons]
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, 34[Vibhuti]
(vi) Unbranded honey 2[***]
(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.
19[150 –Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, StateGovernment, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants.]
33[151Any chapterParts for manufacture of hearing aids]
42[152Any Chapter except 71Rakhi (other than those made of goods falling under Chapter 71)]
45[153Any ChapterSupply 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 predetermined quantity or number, which is indicated on such package.

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.]

(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.

19[(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.]

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

18[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.

19[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.]

ANNEXURE II

List of indigenous
handmade musical
instruments
1.Bulbul Tarang
2.Dotar, Dotora, or Dotara
3.Ektara
4.Getchu Vadyam or Jhallar
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
21Nanduni
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.Dholki
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.Maram
87.Mridangam
88.Pakhavaj
89.Pakhavaj jori – Sikh instrument similar to tabla
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.Tasha – type of kettledrum
120.. Urumee
121.JaltarangChimpta – 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.]

[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India

********************

Notes:

1.Corrected vide corrigendum notification dated 12-7-2017, before it was read as, “Dried leguminous vegetables, shelled, whether or not skinned or split”
2.Corrected vide corrigendum notification dated 12-7-2017, “[proposed GST Nil]”
3.Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, before it was read as, “9”
4.Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, before it was read as, “2302”
5.Substituted 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”
6., before it was read as, “other than put up in unit container and bearing a registered brand name”
7.Substituted 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”
8.Substituted 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”
9.Substituted 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”
10.Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “4[ 2301, 2302 ] 2304, 2305, 2306, 2308, 2309”
11.Inserted vide notification no. 28/2017 dated 22-9-2017
12.Inserted vide notification no. 28/2017 dated 22-9-2017
13.Inserted vide notification no. 28/2017 dated 22-9-2017
14.Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “Amber charkha”
15.Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “Indigenous handmade musical instruments”
16.Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “Muddhas made of sarkanda and phool bahari jhadoo”
17.Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “(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.”
18.Inserted vide notification no. 28/2017 dated 22-9-2017
19.Inserted vide notification no. 35/2017 dated 13-10-2017
20.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
21.Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
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]
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]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
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]
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]
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
22.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 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.
23. Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.Inserted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017 This entry (S. No. 103A) shall come into force w.e.f. 1.7.2017 vide Section 113 of Finance (No. 2) Act, 2019
25.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “fresh or chilled”
26.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Flour, of potatoes”
27.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery”
28.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Salt, all types”
29.Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read 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);
(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]
30.Substituted 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”
31.Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, 11[102A 2306 Cotton seed oil cake]
32.Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, “7113”
33.Inserted vide Notification No.7/2018 Dated 25-01-2018,
34.Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, “(v) Vibhuti sold by religious institutions,”

35. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

36. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

37. Substituted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

“31[102A 2302 De-oiled rice bran”

38. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

39. Substituted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

117. 48/4907 Rupee notes when sold to the Reserve Bank of India

40. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

41. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

42. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

43. Substituted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

“24[43A.0710Vegetables (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
(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]”

44. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

45. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

46. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

47. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

48. Substituted vide NOTIFICATION NO. 9/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

“86 1209 Seeds, fruit and spores, of kind used for sowing. “

49. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01- 2022 before it was read as “0303, 0304, 0305, 0306, 0307, 0308”

50. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01- 2022 before it was read as

” 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;”

51. Substituted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01- 2022 before it was read as

“Other nuts, Other 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”

52. Inserted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

53. Omitted vide Notification No. 19/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“101.2202
90 90		Tender coconut water 8[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]]”

54. 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”

55. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“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 ]]”

56. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “Curd; Lassi; Butter milk”

57. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“5[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]]”

58. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“[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]]”

59. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“7[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]]”

60. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“[7[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]]]”

61. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“27[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]”

62. . Inserted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

63. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“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 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]”

64. 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,”

64. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“9[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]”

66. Omitted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as

“118.4907Cheques, lose or in book form
122.4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed”

67. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“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]”

68. Omitted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“141.54[8807]Parts of goods of heading 8801″

69. Substituted vide Notification No. 7/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“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.

29[(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);

(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country]”

70. Substituted vide NOTIFICATION NO. 13/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,

“30[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]]”

71. . Inserted vide NOTIFICATION NO. 13/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023

72. Inserted vide NOTIFICATION NO. 04/2023- Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023

73. Inserted vide NOTIFICATION No. 18/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023