The Central Goods and Services Tax Act, 2017 Notification
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Body Notification No.2/2017 - Central Tax Rate F.No.354/117/2017-TRU Dated 28th June, 2017

In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).

SCHEDULE

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Amended By Notification No.
(1)	(2)	(3)	(4)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.	0106	Other live animal such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh and chilled.
8	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods fresh or chilled	Entry Substituted By 42/2017-CTR Dt. 14/11/2017
9	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled], other than pre-packaged and labelled	(1) Entry Substituted By 42/2017-CTR Dt. 14/11/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
10.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
11.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
12.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
13.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
14.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
15.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
16.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
17.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
18.	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21	0304, 0306, 0307, 0308	All goods fresh and chilled	Entry Substituted By 42/2017-CTR Dt. 14/11/2017
22	0303, 0304, 0305, 0306, 0307, 0308, 0309	All goods [other than fresh or chilled], other than pre-packaged and labelled	(1) Entry Substituted By 42/2017-CTR Dt. 14/11/2017 (2) HSN Substituted By 19/2021-CTR Dt. 28/12/2021 (3) Description modified By 7/2022-CTR Dt. 13/07/2022
23.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
24.		Omitted w.e.f. 15-11-2017	Entry Omitted By 42/2017-CTR Dt. 14/11/2017
25.	0401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.	0403	Curd, Lassi, Butter milk, other than pre-packaged and labelled	Entry Substituted By 7/2022-CTR Dt. 13/07/2022
27.	0406	Chena or paneer, other than pre-packaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
28.	0407	Birds' eggs, in shell, fresh, preserved or cooked
29.	0409	Natural honey, other than pre-packaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
30.	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
30A	0504	All goods, fresh or chilled	Entry Inserted By 42/2017-CTR Dt. 14/11/2017
30B	0504	All goods [other than fresh or chilled], other than pre-packaged and labelled	(1) Entry Inserted By 42/2017-CTR Dt. 14/11/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
31.	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.	0511	Semen including frozen semen
34.	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.	0701	Potatoes, fresh or chilled.
36.	0702	Tomatoes, fresh or chilled.
37.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.	0707	Cucumbers and gherkins, fresh or chilled.
42.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.	0709	Other vegetables, fresh or chilled.
43A	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen	(1) Entry Inserted By 42/2017-CTR Dt. 14/11/2017 (2) Entry substituted By 25/2018-CTR Dt. 31/12/2018
43B	0711	Vegetables provisionally preserved, but unsuitable in that state for immediate consumption	(1) Entry Inserted By 25/2018-CTR Dt. 31/12/2018 (2) Entry Substituted By 19/2021-CTR Dt. 28/12/2021
44.	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split, other than pre-packaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
46.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith.	Description modified By 42/2017-CTR Dt. 14/11/2017
46A	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or muhn content, frozen, whether or not sliced or in the form ot pellets, other than pre-packaged and labelled	(1) Entry Inserted By 42/2017-CTR Dt. 14/11/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
46B	08	Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled	(1) Entry Inserted By 42/2017-CTR Dt. 14/11/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	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	Entry Substituted By 19/2021-CTR Dt. 28/12/2021
50.	0803	Bananas, including plantains, fresh or dried
51.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.	0806	Grapes, fresh
54.	0807	Melons (including watermelons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
57A	0813	Tamarind dried	Entry Inserted By 15/2019-CTR Dt. 30/09/2019
58.	0814	Peel of citrus fruit or melons (including watermelons), fresh.
59.	7, 9 or 10	All goods of seed quality
60.	0901	Coffee beans, not roasted
61.	0902	Unprocessed green leaves of tea
62.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.	0910 11 10	Fresh ginger, other than in processed form
64.	0910 30 10	Fresh turmeric, other than in processed form
65.	1001	Wheat and meslin, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
66.	1002	Rye, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
67.	1003	Barley, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
68.	1004	Oats, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
69.	1005	Maize (corn), other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
70.	1006	Rice, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
71.	1007	Grain sorghum, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
72.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi], other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
73.	1101	Wheat or meslin flour, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
74.	1102	Cereal flours, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
75.	1103	Cereal groats, meal and pellets, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
76.	1104	Cereal grains hulled
77.	1105	Flour, powder, flakes, granules or pellets of potatoes, other than prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 42/2017-CTR Dt. 14/11/2017 (3) Description modified By 7/2022-CTR Dt. 13/07/2022
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 prepackaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
78A	1106 10 10	Guar meal	Entry Inserted By 42/2017-CTR Dt. 14/11/2017
79.	12	All goods of seed quality
80.	1201	Soya beans, whether or not broken, of seed quality.
81.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.	1204	Linseed, whether or not broken, of seed quality.
83.	1205	Rape or colza seeds, whether or not broken, of seed quality.
84.	1206	Sunflower seeds, whether or not broken, of seed quality.
85.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.	1209	Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.	Entry Substituted By 9/2021-CTR Dt. 30/09/2021
87.	1210	Hop cones, fresh.
87A	1210 10 00	Hop cones, neither ground nor powdered nor in the form of pellets	Entry Inserted By 42/2017-CTR Dt. 14/11/2017
88.	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.	1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.	1301	Lac and Shellac
92A	1401	Sal leaves, siali leaves, sisal leaves, sabai grass	Entry Inserted By 19/2018-CTR Dt. 26/7/2018
93.	1404 90 40	Betel leaves
93A	1404 90 60	coconut shell, unworked	Entry Inserted By 42/2017-CTR Dt. 14/11/2017
93B	1404 90 90	Vegetable materials, for manufacture of jhadoo or broom sticks	Entry Inserted By 19/2018-CTR Dt. 26/7/2018
94.	1701 or 1702	(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 (iii) Rab, other than pre-packaged and labelled	(1) Description substituted By 42/2017-CTR Dt. 14/11/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022 (2) Description modified By 4/2023-CTR Dt. 28/02/2023
94A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled	Entry Inserted By 18/2023-CTR Dt. 19/10/2023
95.	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled	Description modified By 7/2022-CTR Dt. 13/07/2022
96.	1905	Pappad, by whatever name it is known, except when served for consumption
97.	1905	Bread (branded or otherwise), except when served for consumption and pizza bread
97A	2009 89 90	Tender coconut water, other than pre-packaged and labelled	(1) Entry Inserted By 19/2021-CTR Dt. 28/12/2021 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
98.	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.	2201	Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	Description modified By 7/2022-CTR Dt. 13/07/2022
100.	2201	Non-alcoholic Toddy, Neera including date and palm neera
101.		Omitted w.e.f. 01-01-2022	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Entry Omitted By 19/2021-CTR Dt. 28/12/2021
102.	2301,2302, 2308, 2309	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]	(1) HSN Substituted By 28/2017-CTR Dt. 22/09/2017 (2) Description Substituted By 7/2018-CTR Dt. 25/01/2018 (2) Description Substituted By 13/2022-CTR Dt. 30/12/2022
102A	2306	De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018	(1) Entry Inserted By 28/2017-CTR Dt. 22/09/2017 (2) Entry substituted By 7/2018-CTR Dt. 25/01/2018 (3) Entry Substituted By 19/2018-CTR Dt. 26/7/2018
102B	2306	Cotton seed oil cake	Entry Inserted By 7/2018-CTR Dt. 25/01/2018
102C	2302, 2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda".	Entry Inserted By 13/2022-CTR Dt. 30/12/2022
103.	2501	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	Description Substituted By 42/2017-CTR Dt. 14/11/2017
103A	26	Uranium Ore Concentrate	Entry Inserted By 42/2017-CTR Dt. 14/11/2017
104.	2716 00 00	Electrical energy
105.	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
106.	3002	Human Blood and its components
107.	3006	All types of contraceptives
108.	3101	All goods and organic manure, other than pre-packaged and labelled	(1) Description modified By 28/2017-CTR Dt. 22/09/2017 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
109.	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.	3825	Municipal waste, sewage sludge, clinical waste
111.	3926	Plastic bangles
112.	4014	Condoms and contraceptives
113.	4401	Firewood or fuel wood
114.	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated
114A	44 or 68	Deities made of stone, marble or wood	Entry Inserted By 19/2018-CTR Dt. 26/7/2018
114B	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope	Entry Inserted By 19/2018-CTR Dt. 26/7/2018
114C	46	Plates and cups made up of all kinds of leaves/ flowers/bark	Entry Inserted By 15/2019-CTR Dt. 30/09/2019
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 or 4907 or 71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	Entry substituted By 19/2018-CTR Dt. 26/7/2018
118.		Omitted w.e.f. 18-07-2022	EntryOmitted By 7/2022-CTR Dt. 13/07/2022
119.	4901	Printed books, including Braille books
120.	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.	4903	Children's picture, drawing or colouring books
121A	4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	Entry Inserted By 25/2018-CTR Dt. 31/12/2018
122.		Omitted w.e.f. 18-07-2022	EntryOmitted By 7/2022-CTR Dt. 13/07/2022
122A	4907	Duty Credit Scrips	Entry Inserted By 35/2017-CTR Dt. 13/10/2017
123.	5001	Silkworm laying, cocoon
124.	5002	Raw silk
125.	5003	Silk waste
126.	5101	Wool, not carded or combed
127.	5102	Fine or coarse animal hair, not carded or combed
128.	5103	Waste of wool or of fine or coarse animal hair
129.	52	Gandhi Topi
130.	52	Khadi yarn
130A	50 to 55	Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets.	Entry Inserted By 28/2017-CTR Dt. 22/09/2017
131.	5303	Jute fibres, raw or processed but not spun
132.	5305	Coconut, coir fibre
132A	53	Coir pith compost , other than pre-packaged and labelled	(1) Entry Inserted By 19/2018-CTR Dt. 26/7/2018 (2) Description modified By 7/2022-CTR Dt. 13/07/2022
133.	63	Indian National Flag
134.	6703	Human hair, dressed, thinned, bleached or otherwise worked
135.	6912 00 40	Earthen pot and clay lamps
135A	69	Idols made of clay	Entry Inserted By 28/2017-CTR Dt. 22/09/2017
136.	7018	Glass bangles (except those made from precious metals)
136A	7117	Bangles of lac/shellac	(1) Entry Inserted By 42/2017-CTR Dt. 14/11/2017 (2) HSN Substituted By 7/2018-CTR Dt. 25/01/2018
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 other than ghamella.	Description modified By 7/2018-CTR Dt. 25/01/2018
138.	8445	Charkha for hand spinning of yarns, including amber charkha	Description Substituted By 28/2017-CTR Dt. 22/09/2017
139.	8446	Handloom [weaving machinery]
140.	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141.		Omitted w.e.f. 18-07-2022	(1) HSN Substituted By 19/2021-CTR Dt. 28/12/2021 (2) Entry Omitted By 7/2022-CTR Dt. 13/07/2022
142.	9021	Hearing aids
143.	92	Indigenous handmade musical instruments as listed in ANNEXURE II	Description Substituted By 28/2017-CTR Dt. 22/09/2017
144.	9603	Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles	Description Substituted By 28/2017-CTR Dt. 22/09/2017
145.	9609	Slate pencils and chalk sticks
146.	9610 00 00	Slates
146A	9619 00 10 or 9619 00 20	Sanitary towels (pads) or sanitary napkins; tampons	Entry Inserted By 19/2018-CTR Dt. 26/7/2018
147.	9803	Passenger baggage
148.	Any chapter	Puja 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, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika	Description modified By 7/2018-CTR Dt. 25/01/2018
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.
150	-	Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants	Entry Inserted By 35/2017-CTR Dt. 13/10/2017
151	Any chapter	Parts for manufacture of hearing aids	Entry Inserted By 7/2018-CTR Dt. 25/01/2018
152	Any Chapter except 71	Rakhi (other than those made of goods falling under Chapter 71)	Entry Inserted By 19/2018-CTR Dt. 26/7/2018
153	Any chapter	Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State/ 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.	Entry Inserted By 25/2018-CTR Dt. 31/12/2018

Explanation- For the purposes of this notification,-

(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.

(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, sub-heading, 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 Customs Tariff Act, 1975 (51 of 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.

(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.

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 State 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.

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 State 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 Jhallari
5.	Gopichand or Gopiyantra or Khamak
6.	Gottuvadhyam or Chitravina
7.	Katho
8.	Sarod
9.	Sitar
10.	Surbahar
11.	Surshringar
12.	Swarabat
13.	Swarmandal
14.	Tambura
15.	Tumbi
16.	Tuntuna
17.	Magadi Veena
18.	Hansaveena
19.	Mohan Veena
20.	Nakula Veena
21.	Nanduni
22.	Rudra Veena
23.	Saraswati Veena
24.	Vichitra Veena
25.	Yazh
26.	Ranjan Veena
27.	Triveni Veena
28.	Chikara
29.	Dilruba
30.	Ektara violin
31.	Esraj
32.	Kamaicha
33.	Mayuri Vina orTaus
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.	Tarshehnai
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.	Kamal
67.	Ramsinga
68.	Kahal
69.	Nagphani
70.	Turi
71.	Dhad
72.	Damru
73.	Dimadi
74.	Dhol
75.	Dholak
76.	Dholki
77.	Duggi
78.	Ghat singhari or gada singari
79.	Ghumot
80.	Gummeta
81.	Kanjira
82.	Khol
83.	Kinpar and Dhopar (tribal drums)
84.	Maddale
85.	Maram
86.	Mizhavu
87.	Mridangam
88.	Pakhavaj
89.	Pakhavaj jori - Sikh instrument similar to 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.	Kastha tarang, a type of xylophone.