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. Chapter / Description of Goods Amended By

Heading / Sub- Notification No.
No. heading / Tariff
item
(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, All goods fresh or chilled Entry Substituted
0205, 0206, By 42/2017-CTR
0207, 0208, Dt. 14/11/2017
0209
9 0202, 0203, All goods [other than fresh or chilled], other than pre- (1) Entry
0204, 0205, packaged and labelled Substituted By
0206, 0207, 42/2017-CTR Dt.
0208, 0209, 14/11/2017
0210
(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, All goods fresh and chilled Entry Substituted
0307, 0308 By 42/2017-CTR
Dt. 14/11/2017
22 0303, 0304, All goods [other than fresh or chilled], other than pre- (1) Entry
0305, 0306, packaged and labelled Substituted By
0307, 0308, 42/2017-CTR Dt.
0309 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 Entry Substituted
labelled 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- (1) Entry Inserted
packaged and labelled 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 (1) Entry Inserted
in water), frozen 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 (1) Entry Inserted
state for immediate consumption 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 (1) Description
skinned or split, other than pre-packaged and labelled 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 Description
potatoes and similar roots and tubers with high starch or modified By
inulin content, fresh or chilled, dried; sago pith. 42/2017-CTR Dt.
14/11/2017
46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet (1) Entry Inserted
potatoes and similar roots and tubers with high starch or By 42/2017-CTR
muhn content, frozen, whether or not sliced or in the form Dt. 14/11/2017
ot pellets, other than pre-packaged and labelled
(2) Description
modified By
7/2022-CTR Dt.
13/07/2022
46B 08 Dried makhana, whether or not shelled or peeled, other (1) Entry Inserted
than pre-packaged and labelled 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 Entry Substituted
(Corylus spp.), walnuts, Chestnuts (Castanea spp.), By 19/2021-CTR
Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Dt. 28/12/2021
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 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 (1) Description
as Jawar, Bajra, Ragi], other than prepackaged and modified By
labelled 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 (1) Description
labelled 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 (1) Description
and labelled 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, (1) Description
other than prepackaged and labelled 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 (1) Description
0713 (pulses) [other than guar meal 1106 10 10 and guar modified By
gum refined split 1106 10 90], of sago or of roots or 28/2017-CTR Dt.
tubers of heading 0714 or of the products of Chapter 8 22/09/2017
i.e. of tamarind, of singoda, mango flour, etc., other than
prepackaged and labelled (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 Entry Substituted
By 9/2021-CTR Dt.
Explanation: This entry does not cover seeds meant for 30/09/2021
any use other than sowing.
87. 1210 Hop cones, fresh.
87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form Entry Inserted By
of pellets 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 Entry Inserted By
sticks 19/2018-CTR Dt.
26/7/2018
94. 1701 or 1702 (i) Jaggery of all types including Cane Jaggery (gur), (1) Description
Palmyra Jaggery, other than pre-packaged and labelled.; substituted By
42/2017-CTR Dt.
(ii) Khandsari Sugar, other than pre-packaged and 14/11/2017
labelled
(2) Description
(iii) Rab, other than pre-packaged and labelled 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, Entry Inserted By
containing at least 70% millets by weight, other than pre- 18/2023-CTR Dt.
packaged and labelled 19/10/2023
95. 1904 Puffed rice, commonly known as Muri, flattened or Description
beaten rice, commonly known as Chira, parched rice, modified By
commonly known as khoi, parched paddy or rice coated 7/2022-CTR Dt.
with sugar or gur, commonly known as Murki, other than 13/07/2022
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 (1) Entry Inserted
labelled 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, Description
ionic, battery, de-mineralized and water sold in sealed modified By
container] 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, Aquatic feed including shrimp feed and prawn feed, (1) HSN
2308, 2309 poultry feed and cattle feed, including grass, hay and Substituted By
straw, supplement and additives, wheat bran and de- 28/2017-CTR Dt.
oiled cake [other than rice bran] 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 (1) Entry Inserted
By 28/2017-CTR
Explanation: The exemption applies to de-oiled rice bran Dt. 22/09/2017
falling under heading 2306 with effect from 25th January,
2018 (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 Entry Inserted By
chuni or churi, Khanda". 13/2022-CTR Dt.
30/12/2022
103. 2501 Salt (including table salt and denatured salt ) and pure Description
sodium chloride, whether or not in aqueous solutions or Substituted By
containing added anti caking or free flowing agents; sea 42/2017-CTR Dt.
water 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 (1) Description
and labelled 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 Entry Inserted By
leaves, sabai grass, including sabai grass rope 19/2018-CTR Dt.
26/7/2018
114C 46 Plates and cups made up of all kinds of leaves/ Entry Inserted By
flowers/bark 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 Entry substituted
India or the Government of India 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 Entry Inserted By
illustrated 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 Entry Inserted By
Commission(KVIC) and KVIC certified institutions/outlets. 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 Description
driven i.e. Hand tools, such as spades, shovels, modified By
mattocks, picks, hoes, forks and rakes; axes, bill hooks 7/2018-CTR Dt.
and similar hewing tools; secateurs and pruners of any 25/01/2018
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 Description
charkha 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 Description
ANNEXURE II Substituted By
28/2017-CTR Dt.
22/09/2017
144. 9603 Muddhas made of sarkanda, Brooms or brushes, Description
consisting of twigs or other vegetable materials, bound Substituted By
together, with or without handles 28/2017-CTR Dt.
22/09/2017
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
146A 9619 00 10 or Sanitary towels (pads) or sanitary napkins; tampons Entry Inserted By
9619 00 20 19/2018-CTR Dt.
26/7/2018
147. 9803 Passenger baggage
148. Any chapter Puja samagri namely,- Description
modified By
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, 7/2018-CTR Dt.
panchgavya (mixture of cowdung, desi ghee, milk and 25/01/2018
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 Entry Inserted By
Government, State Government, Union territory, local 35/2017-CTR Dt.
authority or any person specified by Central Government, 13/10/2017
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 Entry Inserted By
7/2018-CTR Dt.
 25/01/2018
152 Any Chapter Rakhi (other than those made of goods falling under Entry Inserted By
except 71 Chapter 71) 19/2018-CTR Dt.
26/7/2018
153 Any chapter Supply of gift items received by the President, Prime Entry Inserted By
Minister, Governor or Chief Minister of any State/ Union 25/2018-CTR Dt.
Territory, or any public servant, by way of public auction 31/12/2018
by the government, where auction proceeds are to be
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
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.