3% W www.govtpressmp.nic.in 13 if? as: Ffi's’ Wan an m it \— m 316] WEI, w, W 30 Sf: 2017—311w 9, 313; 1939 W m fawn 113m, awn W, W NOTIFICATION NO-Fvazov/I/vag) 9' BhOPaLDated: 30/06/2017 ‘ Inexorcise of the powers conferred by sub-section (I) of sectionII 6f the MadhyaPradesh .' Goods and,Semces Tax Act, 2017 (No.19 of2017),th6 StateGov _ that it is necessary in the public interest.so to do,on hereby exempts intra-Stat‘e supplies Of 30958thedescnp
(3) of the Schedule appended to this notification,,. headingorChapter,a_sthecasemaybe, asspemfiedmthe nfepo” " " ‘I of the said Schedule, from the whole" of thestate tax leVIable thereon ider section9ofThe - 631 632 mm mm, W 30 $5 2017 said Act. . . , Schedule -.= VS}; Chapter] Description efGoods , ' ' Ne. ~-}Headingl." ' ‘ *1 sub-heading _ - L, .‘lTarift‘ite'm . ' " ‘g 0101 ‘ . ' "Liveasses mulesand hinmes ' :* 79-0102 hivebovineanimals
3. » 0103 Live swine . . 4.255 ‘- . '.0104 Live sheep and goats ' ‘ ' .--. - e . t. 5:] ‘ . 0105 Live poultry, thatis to say, fowlsof . speciesGalluEdeinesticns, ,~ _ I' . -' --dneks;geese, tinkeys andgnineafowI
6.1 5: .. 01.06 ’ “Other liveanimalsuchas " ‘ ' s,Birds,.
7.)": ” _ . 0201 -.‘- 1 :7 Meat ofbovme animils freehand chilled. ‘ ' ' i
8. ' ' 0202 ' I f-Meat- of bovineammals fiezen[other thanfrozen andputup in unit _ ' - ‘ =c'ontainer] . 9; 0203 Meat of swine,fiesh, chilledor frozen [otherthan frozen and putup in . * _ ' ' unit container] - ‘ - .10. 0204 . Meat ef sheep or geats‘, fresh,,chilledor fiezen [other than frozen and putupinunit container-1
11. 0205 _ ‘Meat of horses, asses, mules er hinmes,fresh, chilled orfrozen [other . "' than frozen and put up in unit container] ., ‘
12. _ . 0206 Edible offal of bovine animals swine, sheep,goate, horses, asses, A ~ 'niules or hinnies, fiesh,chill'ed_ erfiezen [etherthanfrezenandputup- ‘ in unit container] 3; a
13. . 0207 '_ Meat and edible offal, of the poultryof heading0105, fiesh, chilled oi- - ‘ frozen [other than frozen and put up in unit contained ‘ . ‘
14. 0208 Other meat and edible meat ofl‘al, fresh, Chilled er fiozen [other thanfrozen and put up in unit container]
15. ' 0209 Pig fat, fiee of lean meat, and poultry fat, not rendered or otherwise ' extracted, fresh, chilled or frozen [other than frozen and put up in unit container] - 1,6. . _ 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, inhrine, dried or smoked;edible flours and meals of meat or meat offal, other than put up in unit Centainers . , . mafia W, fifir'm 30 TI 2017 632 (l) 6 S. . Chapter] Description of Goods ' No. Heading/ ‘ . "Sub-heading ' v/Tariff item ,(1) (2L - (3) '
18. ' 3 Fish seeds, prawn / shrimp seeds whether or not processed, curedor in ' fl fi'ozen stafie[other than goods falling under Chapter 3 and attracting _ V . '
2.5%] ~ . L 19.‘ 0301 - Live fish. - '
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of _ heading 0304
21. 0304 'Fish fillets and other fish meat (whether ornot minced), fiesh or ' . chilled. 22: ’ 0306 Crustaceans, whetherin shell ornot, live, fresh or chilled;emstaceans, ' "'5 ' in shell,‘ cooked by steaming or by beiling in water live, fi'esh or , ’ chilled. '23. ' 0307 .Molluses, whether inshell or not, live, fi'esh', chilled; aquatic . . _ .. ' , .‘ invertebratesother than crustaceans andmolluses, live, fresh or chilled. 24, _ ' .0308 - . _' Aquatic invertebrates other than crustaceansand molluscs, live, flesh ’ s . ' ‘ nor.chilled- " . ,25.’ 0401 Fres1i milk and pasteurisedmilk, includingseparaEd milk, milk and . cream, not concentrated nor containing added sugar or other ' . sweetening matter, exeluding Ultra High Temperature (UHT) milk ‘ ~26.. 0403 Curd; Lassi; Butter milk 1
27. 0406 Chem 0r paneer, other than put up in unit containers and bearing a régistered brand natne; '
2.8. ' 0407 . I Birds' eggs, inSheIl, fresh, preserved orcooked ,. ..
29. ' v 0409 Natural honey, other than put up in unit container and bearing a , ' ' ' ' regiStered brand name .
30. 0501 Human hair, unworked, whether or not washed or secured; waste of humanhair ‘ .31. 0506 All goods ie. Bones and horn-cores, unworked, defatted, simply ' _ prepared (but not cut to shape), treated With acid or gelatimsed powder _ ; , . and waste ofthese products
32. 0507 90 All goods1.e. Hoof meal; horn meal, hooves, claws, nails andbeaks ' antlers; etc. ,
33. V 0511 a semen including fiozen Semen ‘
34. Live trees and other plants, bulbs, roots and the like; cut flowers and ornamental foliage 632 (2) 14919331 11611251, flan? 30 Eff 2017 S. Chapter/ Description of Goods ' No. Heading/ Sub-heading / Tariff- item -
(l) (2) . . (3)
35. 0701 Potatoes, flesh or chilled. ' ‘ '
36. ' 0702 Tomatoes, flesh or chilled.
37. ‘ . 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, flesh or " ‘. - chilled
38. 0704 cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, ' flesh or chilled.
39. 0705 Lettuce (Lactuca sativaland chicory(Cichorium spp.), flesh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar . r: Wedibleroots, fleshorchilled. ' . .. .
41. ' 0707 Cucumbers and glaerkins, flesh or chilled. ' ’ '
42. 0708 Leguminous vegetables, shelled or unshelled,flesh or chilled.
43. 0709 Other vegetables, flesh or chilled.
44. .0712 ' Dried vegetables, whole, cut, sliced, broken or in powder, but not 1 y ” g ' ‘furtherprepared.
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, flesh or . . chilled; Sago pith. _ "£17. 0801 vCoconuts, flesh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, flesh, whether or not shelled or peeled .
49. 0802 ' Other nuts, Other nuts, m such as Almonds, Hazelnuts or filberts , v v _ (COryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, » .Macadamia nuts, Kola nuts (Cola spp.),Areca nuts, flesh, whether 'or ' --notshelledorpeeled
50. 0803 Bananas, including plantains, flesh or dried ' 7 1‘ - 1’9:
51. . 0804 Dates, figs, pineapples, avocados,guavas, mangoes and mangosteens, ' flesh.
52. 0805 Citrus fluit, such as Oranges, Mandarins (including tangerines and. V - sats‘umas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pOmelos, Lemons (Citrus limon, Citrus linionum) and limes (Citrus aurantifolia, Citrus latifolia), flesh. '53. 0806 Grapes, flesh
54. 0807 Melons (includm;g watermelons) and papaws (papayas),flesh.
55. 0808 Apples, pears and quinces, flesh
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, .- . - flesh.
57. 0810 Other fluit such as strawberries, raspberries, blackberries, mulberries ' and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fluits of the genus vaccinium,_. Kiwi fluit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chicp), " Custard-apple (ata), Bore, Lichi, flesh.
58. 0814 Peel ofcitrus fluit or melons (including watermelons), flesh
59. .9 All goods of seed quality
60. 0901 Coffee beans, not roasted amen W31, team 30 33 2017 632 (3) S. Chapter] Description of Goods ' --"" No. Heading/ ' ' " ‘ Sub-heading l Tariff item '. g) ,
(2) '
(3) ;
61. 0902 Unprecessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed qualityL
63. 0910 1110 Freihjgmger, other thaninprocessed form
64. 0910 30 10 Fresh turmeric, other than'm processed form
6S. 1001 Wheat and meslin [other than those put up in unit container and 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] .- '
68. z 1004 Oats [other than those put up in unit container and bearmg a registered brand name]
69. . 1005 Maize (corn) [other than those put up in unit container and bearing a - . registered brand namg
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 - '- ' 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 0r meslin flour [other than those put up in unit container and . bearing} 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 upin unit . container and bearing a mastered brand name]
76. 1104 Cereal grains hulled
77., 1 105 Flour, ofpotatoes [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 110610 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 thoseput up in unit container and bearing a registered brand name]
79. ' 12 All goods of seed quality
80. 1201 Soya beans, whetheror not broken, of seed quality.
81. 1202 _Ground-nuts, not roasted or otherwise cooked, whether or not shelled 'or broken, of seedQuality . .
82. 1204 Linseed, whether or not broken, ofseed 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. 632 (4) manta W, W 30 GE! 2017 S.' .Chapter/ Description of Goods ’ No. Heading/ . ' ’ J Sub-heading ‘ ./ Tarifl' item J .
(1)‘= (2). (3)
85., ' 120-7 ' Other oil seeds and oleaginous fi'uits (ie. Palm nuts and kernels, cotton ‘ seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safl‘ower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality
86. 1209 Seeds, fruit and spores, ofa kind used for sowm;g.;
87. - 1210 Hop cones, fresh.
88. ' 1211 Plants and parts 0f plants (including seeds and fruits), of. a kind used " * ' primarilym perfiimery,1n pharmacy Or for msectrcrdal, fung1c1dal .or f ,, - . . s1m11arpurpose, fiesh or chilled. .
89. ’ 1212 . Leeust. beans, seaweeds and other algae, sugar beet and sugar cane, ' ' , ’ '- fresh 0r chilled. .
90. - . -_1213 Cereal straw and husks, unprepared, whether or not chopped, ground, . * . pressed or in the furm ofpellets '
91. t 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, ' ' sainfoin, forage kale, lupines, vetches and similar forage products,‘ , whetheror not in the form ofpellets.
92. 1301 Lac and Shellac H . .
93.‘ 1-404 9040 Betel leaves . . - ‘
394. 1701 Or 1702 Jaggery ofall types includniLCane J and Palm
95. 1904 Puffed rice, commonly known as Mun', flattened or beaten rice, " ' commonly kn'oWn as Chira, parched rice, commonly knoWn as khoi,- parched paddy' or rice coated with sugar or gur, commonly known as . , ' ‘Murk'i . . J
96. 1905 Papm by whatever name it is known, except when served for ' " consumption .
97. 1905 .Bread (branded or otherwise),ee_xc_e_pt when served forconsumption. , andp1zzabread - r.-
98. 2106 Prasada'm supplied by religious places like temples,mosques,‘ churches,gurudwaras, dargg etc. ' ' =
99. 2201 ' .Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold1n sealed container-1
100. 2201 Non-alcoholic Toddy, Neera includingdate and palmneera
101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a . registered brand name
102. 2302, 2304, Aquatic feed ineluding shrimp feed and prawn feed, poultry feed & 2305, 2306, Cattle feed, including grass, hay & straw, supplement & husk ofpulses, 2308, 2309 concentrates & additives, wheat bran & de-oiled cake
103. , 2501. --' =Salt, all types
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 mania um, fam— 30 GE 2017 632 (5) S. Chapter/ Description of Goods No. Heading l , Sub-heading ' 5'.“ . I Tariff item 'fi
(1) (2) . f (3) ' A
108. 3101 All goods and organic manure [other than put up in unit containers and . bearing; mgistered brand name]
109. 3304 Kajal [other than kaial pencil sticks],KumkumBindi, Sindur, Alta
110. 3825 - Municipal waste, sewage sludgeLclinical waste
111. ' 3926 ‘ ' Plastic bangles . I
112. 401.4 ' Condoms and contraceptives
113. 4401 ' Firewood or fuel wood
114. . p 4402 Wood charcoal (including shell or nut charcoal), whether or not ' 7 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 l 4907 Postal itemsLlike envelope, Post card etc. sold by Government
117. 48 l 4907 , Rupee notes when sold to the ReserveBank of India _ '- 118; ~ , ,4907 » Chgues, lose or inbook form . ' - ' . ft": 119-. . 4901 Printed books, including Braille books ‘
120. ‘ 4902 NeWSpapers, journals and periodicals, whether or not illustrated or . . . ' ' . containingadvertising material , . g.121. - 4903 - Children's picture-,drawmg or colounnAbooks . ' 1 ”’122. ' 4905 Maps and hydrographic or similar charts of all kinds, including atlases, _ wall maps, topographical plans andjlobes, printed
123. . 5001 Silkworm laying, cocoon .
124. 5002 Rawsilk 125, . 5003' ' Silk waste ' ~ 126: 1 5101 Wool, not carded orcombed . '
127. 5102 Fine or coarse animal hair, not carded or combed 128'. 5103 Waste ofwool or of. fine or coarse animal hair
129. 52 Gandhi TOpi ’
130. ‘ 52 '- - Khadi Lam
131. . 5303 - Jute fibres, raw or processed but not spun :19:
132. 5305 ' Coconut, coir fibre I
133. . 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
136. 7018 Glass bangles (except those made fiom 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, timbei wedges and other tools of a kind used1n agriculture, horticulture or forestry.
138. 8445 -. Am‘ber charkha 4’1
139. 8446 ' Handloom [weaving machinery] ‘
140. 8802 60 00 Spacecrafi (including satellites) and suborbital and spacecraft launch . vehicles .
141. 8803 ’ Parts ofgoods ofheading 8801 . ‘ .74 632 (6) Hanan W, THE 3o 651 2017 S. Chapter I Description of Goods No. _ Heading /. , ' Sub-heading ' / Tariff item ' ' (1L (2L 143) 5.5-” ’
142. , 9021 Hearing aids _ 143. 92 ' Indigenous handmade musical instruments
144. 9603 Muddhas made ofsarkanda and phool baharijhadoo
145. 9609 Slatepencrls and chalk sticks '
146. 961000 00 ' Slates .
147. 7 9803 ' Passenger baggage 148, Puja samagri namely,-Any' chapter - j ‘ ,(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya - - (mixture ofcowdung, deSi ghee, milk and cmd); ~
(ii) Sacred thread (commonly known as yaguopavit);
(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 ' ; u. - V ‘v.. .1“ 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 sufl‘ered appropriate Central tax, State tax, Union ’ territory tax or integrated tax, as the case may be, when supplied by State Govem'ment, Union Territory or loCal authority, as the case may ’ be, to the lotterydistributor 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-chedule,
(i)The phrase “unit container.” means a package, whether large or small (forexample, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a :Epre-determined quantity or number, which13 indicated on such package. ' 4 z i
(ii) The phrase “registered brand name” means brand Me or trade name, that1s to say,a name or a mark, such as symbol, monogram, label, signature or invented word or writing which18 used1n 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 whichis registeredunder 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 1n theFirst Schedule to the Customs TariffAct, 1975 (51 of 1975). _ , mm mm, W 30 GE? 2017 632 (7)
(iv) The rules for the interpretation of the First Sehedule to the saidCustoms Tarifi‘ Aet, '1975, including the Section and Chapter Notes and- the General Explanatory Notes of the First Schedule shall, so far as may be, apply to themterpretatron of thrs notification. ' - 2. ‘V This notification shall come into force with efl‘ect fi'orn the l’t day ofTuly,2017 By order and in the name of the Governor of Madhya Pradesh, ' ARUN PARMAR, Dy. Secy. WWWMWW,W§WWWaw, Witgl‘raammfim—zow.