Ba Aas www.govtpressmp.nic.in @ Wt Sia cls fear ot GaHar z. —} AH 316] we, YRan, fete 30 3A 2017—SMIS 9, WH 1939 aaa at fayrt aT, Fea Aas, AT NOTIFICATION No. F A 3-35/2017/1/FIVE(¢3) : Bhopal, Dated: 30/06/2017 5 In sxércise of the powers conferred by sub-section w of section 4 of the Madi Presh : “Goods and, Seryices Tax Act, 2017 (No. 19 of 2017), 1 the State .Gov s that it is necessary in the public interest.so to do,‘on: hereby exempts intra-State supplies of goods, the descrip
(3) of the Schedule appended to this notification, falling heading or Chapter, as the case may be, as specified in the cor 2) of the said Schedule, from the whole of the state tax Jeviable thereon. under. section 9 of the C 631 632 Fee ws, feats 30 Ft 2017 said Act. . a | Schedule | S. | Chapter / “Desrnon of Goods oe | No. | - Heading / a || Sub-heading | — - | / Tariffitem | ie O1NT Live asses, flea) hi 20 F-01702 —: | Live bovine animals
3. |. 0103 Live swine __ [42 [5 0104 Live sheep and goats“ oer Se} 0105 Live poultry, that is to say, ows oF , Poe poe es) |b ducks: -geese, turkeys and guinea fow . [6 -} . 0106 | Othér live animal such as Marimals, Birds. Inse
7. |. . 0201 ..-| Meat of bovine animals: fresh and chilled. Bi wo 8 | 0202 |-Meat of bovine animals frozen’ {other, than foam and ‘pat wp in unit ue oe container] -
9. 0203 Meat of swine, , ech, chile or frozen Tor than frozen and pat ry in _ _ '| unit container] ,
4.10. 0204 | Meat of sheep or goats, Fresh, chiled or Hozea [other than frozen and put up in unit container] .
11. 0205 —_| Meat of horses, asses, mules or- hinnies; fresh, chilled or ‘oven Tote 7 than frozen and put up in unit container] - : |
12. }|. 0206 Edible offal of bovine animals, swine, sheep, goats, hones asses, -, -| mules or hinnies, fresh, chilled or frozen (other than frozen and put up in unit container] . e .
13. 0207 _| Meat and edible offal, of the poultry of heading 0105, fresh, chilled or . frozen [other than frozen and put upinunit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than trozen 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 n brine, dried o or smoked [other than put up in unit . containers]
17. 0210 ~—'| Meat and edible meat offal, salted; in in brine, dried or smoked; ‘edible flours and meals of meat or meat offal, other than put UP. in unit containers Reame Usa, fea 30 FA 2017 632 (1) 6 S..|. Chapter / Description of Goods | No. | Heading / "| Sub-heading _| / Tariff item J) (2) _ G3).
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in — frozen state * fother than goods ‘ailing under Chapter 3 and attracting foe. | 2.5%] |
119. 0301 . “Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat tof heading 0304
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, |" ep in’ shell, cooked by steaming or by boiling in water live, fresh or : | chilled.
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 ; fc pe | or.chilled. . . | 25. 0401 Fresh milk mad pasteurised Talk including ‘separated mail milk and . cream, not concentrated nor containing added sugar or other - | sweetening matter, excluding Ultra High ‘Temperature (HT) milk | 26. 0403 Curd; Lassi; Butter milk . |
27. 0406 ‘Chena or paneer, other than put up | in unit ¢ containers and bearing a registered brand name;.
28. | 0407 _| Birds' eggs, in shell, fresh, preserved or reooked ~ —
29. | 0409 Natural honey, other than put up i in unit container and bearing a | __ ‘| registered brand name - .| 30. 0501 Human hair, unworked, whether or not washed or scoured: waste of human hair .
31. 0506 All goods i.e. Bones and horn-cores, onworked, defatted, simply _ | prepared (but not cut to shape), treated with acid « or selatinised,; 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, Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 632 (2) wee usa, fer 30 FA 2017 S. | Chapter / Description of Goods | No.| Heading / Sub-heading / Tariff item
(1) Q) . __Q)
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, cauliflower, kobirabi, kale and’ similar edible brassicae 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.
44. 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not ep further prepared. -
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or ‘split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin’ content, fresh or _| chilled; sago pith. a7. 0801 ‘Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled ..
49. 0802 — 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.
50. 0803 Bananas, including plantains, fresh or dried rae
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 (inclyding nectarines), plums and sloes, : a 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. (chieo), F Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted Hegre Usa, fetta 30 FA 2017 632 (3) S. | Chapter / Description of Goods To AT No.| Heading / me Sub-heading / Tariff item @l ® | @)_
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] _
63. | 09101110 | Fresh ginger, other than in processed form
64. | 09103010 | Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin [other than those put up in unit container ond bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered | brand name}
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] nT
68. | = 1004 Oats [other than those put up in unit container and Seating a registered brand name]
69. | . 1005 Maize (corn) [other than those put up in unit container and bearing a _| registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a J ‘ registered brand name]
72. 1008 Buckwheat, 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. 1101 Wheat or meslin flour [other than those put up in unit container and __| bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.) [other than those put up in unit container and bearing. registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those. put. up’ in unit |. container and bearing a registered brand name] -
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] _
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. [other than those put up in unit container and bearing a registered brand name]
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. o
82. 1204 Linseed, whether or not broken, of seed quality. BS
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality. 632 (4) Req ws, fei 30 SA 2017 S. | Chapter / Description of Goods No. | Heading / - _ i Sub-heading a / Tariff item |
(1): (2) _QB)_
85. | 1207 | Other oll seeds and oleaginous fruits (i.e. Palm nuts and Kemels, cotton "| seeds, Castor oil. seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kemel, Niger seed, Kokam) whether or not broken, of seed quality.
86. 1209 Seeds, fruit and spores, of a Kind used for sowin ing.
87. 1210 Hop cones, fresh.
88. ' 1211 Plants and parts of plants (including seeds and fruits), of a kind used oo . primarily in perfumery, in pharmacy or for. insecticidal, fungicidal or | po Be , ._ | similar purpose, fresh or chilled...
89.; 1212 | Locust beans, s¢aweeds and other sepa sugar beet and Sugar cane, = : fresh or chilled.
90.) ..1213 Cereal straw and husks, onprepared, whether or not chopped, Bouba, - 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 ~ ‘93. "|_ 1404 90.40 Betel leaves
894. | 1701 or 1702 | Jaggery of all types including Cane J and Palm
95. 1904 Puffed rice; commonly known as Muri, flattened or Sealer rice, oe ‘commonly known as Chira, parched rice, commonly known as khoi,- parched paddy o or rice coated with sugar or gur, commonly known as |, ‘|Murki 1 96. 1905 Pappad, by whatever name ‘it is known, except when served for ' consumption .
97. 1905 ..- | Bread (branded or otherwise), © except hen served for. ‘constnmpton a | and pizza bread Te
98. 2106 Prasadam supplied . by religious places like “temples, “mosques, churches, gurudwaras, dargahs, etc.
99. 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including,date and palm neera
101.} 2202 9090 | Tender coconut water other than put up in unit container and bearing a registered brand name
102.] 2302, 2304, | Aquatic feed including shrimp feed and prawn feed, poultry feed & 2305, 2306, | cattle feed, including grass, hay & straw, supplement & husk of pulses, 2308, 2309 | concentrates & additives, wheat bran & de-oiled cake_
103.}. 2501- |: Salt, all types
104.) 27160000 | Electrical energy
105.| 2835 Dicalcium phosphate (DCP) of animal feed grade a to IS *| specification No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives Fee wera, fer 30 YA 2017 632 (5) S. Chapter / Description of Goods No.| Heading/ | . Sub-heading | te __| / Tariff item oa
(1) (2). @
108. 3101 Ail goods and organic manure [other than put up in unit containers and bearing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 __| Municipal waste, sewage sludge, clinical w waste 1i1.| 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 po oo lomerated ..
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 _
117.) 48/4907 . | Rupee notes when sold to the Reserve Bank of India af. 118}. . 4907. Cheques, lose or in book form ro
119.} . 4901 Printed books, including Braille books
120.;° 4902 Newspapers, journals and periodicals, whether or, not iastrated or oe containing advertising material 4,121, - 4903 . Children's picture, drawing or colouring books - (122.1 - 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
123.| 5001 Silkworm laying, cc cocoon .
124. $002 Raw silk.
125.| 5003, ‘Silk waste > 126} ° 5101 Wool, not carded o or “combed oe
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. -§2° -Khadi yarn
131.) . 5303 | Jute fibres, raw or processed but not spun_ Te
132. 5305 ‘| Coconut, coir fibre
133. . 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135.| 69120040 | Earthen pot and clay lamps
136. 7018 Glass bangles (except those made from precious metals)
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.
138. 8445 —_-| Amber charkha 4 139, 8446 Handloom [weaving machinery]
140.| 8802 6000 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles .
141. 8803. Parts of goods of heading 8801 og: 632 (6) Fee Ts, fers 30 FA 2017 S. | Chapter / Description of Goods No.| Heading/ | | Sub-heading | / Tariff item |_
(1) (2)_ _G) ae -142.4; 9021 Hearing aids _
1143. 92 _ Indigenous handmade musical instruments
144. 9603 Muddhas made of sarkanda and phool bahari .jbadoo
145. 9609 Slate pencils and chalk sticks
146.| 96100000 | Slates
147.1 9803 - Passenger baggage _ 148, Puja samagri namely,- Any chapter
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya oy - (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;) co
(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 p h e : T h e e 3t =f 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 s Schedule,-
(i) The phrase “unit container” means a package, whether large or stall (for ‘example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a Pre: determined quantity or r number, which is indicated on such package. wee
(ii) The phrase srepistered brand name” means brand name or trade name, that i 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 i in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Hee usta, exe 30 VF 2017 632 (7)
(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 thei interpretation of this notification.
2. This notification shall come into force with effect from the 1" day of Fly, 2 2017. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. Frases, ST ART ae CG UNH, Tee Ee Meas sate Rea, oe A Aad ae yaned—2017.