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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 1126-F.T. No. 2/2017-State Tax (Rate) Dated 28th June, 2017

In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt 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 State tax leviable thereon under section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017).

SCHEDULE

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
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
9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled], other than pre-packaged and labelled
10. 0204 Omitted w.e.f. 15-11-2017
11. 0205 Omitted w.e.f. 15-11-2017
12. 0206 Omitted w.e.f. 15-11-2017
13. 0207 Omitted w.e.f. 15-11-2017
14. 0208 Omitted w.e.f. 15-11-2017
15. 0209 Omitted w.e.f. 15-11-2017
16. 0209 Omitted w.e.f. 15-11-2017
17. 0210 Omitted w.e.f. 15-11-2017
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
22 0303,0304,0305,0306,0307,0308,0309 All goods [other than fresh or chilled], other than pre-packaged and labelled
23. 0307 Omitted w.e.f. 15-11-2017
24. 0308 Omitted w.e.f. 15-11-2017
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
27. 0406 Chena or paneer, other than pre-packaged and labelled
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than pre-packaged and labelled
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
30A 0504 All goods, fresh or chilled
30B 0504 All goods [other than fresh or chilled], other than pre-packaged and labelled
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
43B 0711 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption
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
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.
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
46B 08 Dried makhana, whether or not shelled or peeled , other than prepackaged and labelled
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
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
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 pre-packaged and labelled
66. 1002 Rye, other than pre-packaged and labelled
67. 1003 Barley, other than pre-packaged and labelled
68. 1004 Oats, other than pre-packaged and labelled
69. 1005 Maize (corn), other than pre-packaged and labelled
70. 1006 Rice, other than pre-packaged and labelled
71. 1007 Grain sorghum, other than pre-packaged and labelled
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi], other than pre-packaged and labelled
73. 1101 Wheat or meslin flour, other than pre-packaged and labelled
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.], other than pre-packaged and labelled
75. 1103 Cereal groats, meal and pellets, other than pre-packaged and labelled
76. 1104 Cereal grains hulled
77. 1105 Flour, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled
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 pre-packaged and labelled
78A 1106 10 10 Guar meal
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.
87. 1210 Hop cones, fresh.
87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets
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
93. 1404 90 40 Betel leaves
93A 1404 90 60 coconut shell, unworked
93B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks
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

94A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled
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
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
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]
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera
101. 2202 90 90 Omitted w.e.f. 01-01-2022
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]
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

102B 2306 Cotton seed oil cake
102C 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda
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
103A 26 Uranium Ore Concentrate
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
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
114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark
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
118. 4907 Omitted w.e.f. 17-07-2022
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
122. 4905 Omitted w.e.f. 17-07-2022
122A 4907 Duty Credit Scrips
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.
131. 5303 Jute fibres, raw or processed but not spun
132. 5305 Coconut, coir fibre
132A 53 Coir pith compost, other than prepackaged and labelled
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
136. 7018 Glass bangles (except those made from precious metals)
136A 7117 Bangles of lac/shellac
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.
138. 8445 Charkha for hand spinning of yarns, including amber charkha
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141. 8807 Omitted w.e.f. 17-07-2022
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instruments as listed in ANNEXURE II
144. 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
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
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

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
151 Any chapter Parts for manufacture of hearing aids
152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71)
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 used for public or charitable cause.

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 Joint 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.

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

    By order of the Governor,

    RAJSEKHAR BANDYOPADHYAY,

    Joint Secretary to the Government of West Bengal.