AP GST Act No.16 of 2017) – Exemption of goods notified under Section 11(1) of the Act
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Exemption of
goods notified under Section 11(1) of the Act – Notification - Orders - Issued.
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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 582 Dated: 12-12-2017
Read the following:
1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/
GST/74/2015, dated.01-11-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:12-12-2017:
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra
Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017), the Government, being satisfied
that it is necessary in the public interest so to do, on the recommendations of the Goods and
Services Tax Council, 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 State tax leviable thereon
under section 9 of the said Act.
2. This notification shall be deemed to have come into force with effect on and from the 1st
day of July, 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. 0202 Meat of bovine animals frozen [other than frozen and put up in unit
container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other than frozen and put up in unit
container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked [other than put up in unit
containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
Containers
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 Fish fillets and other fish meat (whether or not minced), fresh or
chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or
chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
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
27. 0406 Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 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 scoured; waste of
human hair
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.
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 put up in unit container and bearing a registered brand
name]”;
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
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, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
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.
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 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. 1004 Oats [other than those put up in unit container and bearing a registered
brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a
registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered
brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a
registered brand name]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
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.
87. 1210 Hop cones, fresh.
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
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
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
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
98. 2106 Prasadam supplied by religious places like temples, mosques,
churches, gurudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera
101. 2202 90 90 Tender coconut water other than put up in unit container and bearing a
registered brand name
102.
2301, 2302,
2304, Aquatic feed including shrimp feed and prawn feed, poultry feed &
2305, 2306, cattle feed, including grass, hay & straw, supplement & husk of pulses,
2308, 2309 concentrates & additives, wheat bran & de-oiled cake
103. 2501 Salt, all types
104. 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 put up in unit containers and
bearing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clinical 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
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries or Vendors authorized by the Government
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
118. 4907 Cheques, lose or in book form
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
122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed
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
131. 5303 Jute fibres, raw or processed but not spun
132. 5305 Coconut, coir fibre
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 from precious metals)
137. 8201 Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay knives, hedge shears, timber wedges and
other tools of a kind used in agriculture, horticulture or forestry.
138. 8445 Amber charkha
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instruments
144. 9603 Muddhas made of sarkanda and phool bahari jhadoo
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
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 sold by religious institutions,
(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.
Explanation.- For the purposes of this Schedule,-
(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 phrase “registered brand name” means brand name or trade name, that is to say, a
name or a mark, such as symbol, monogram, label, signature or invented word or writing
which is used in relation to such specified goods for the purpose of indicating, or so as to
indicate a connection in the course of trade between such specified goods and some person
using such name or mark with or without any indication of the identity of that person, and
which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff
item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs
Tariff Act, 1975 (Act 51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,
1975, including the Section and Chapter Notes and the General Explanatory Notes of the
First Schedule shall, so far as may be, apply to the interpretation of this notification.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Dr.D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P.,
Vijayawada ... for publication of the Notification (he is requested to supply 20
copies of the notification to this Department and 200 copies to the Chief
Commissioner of State Tax, Andhra Pradesh, Vijayawada)
The Chief Commissioner of State Tax, Andhra Pradesh, Vijayawada.
Copy to:
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers,
Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary,
Sales Tax Appellate Tribunal, D.No.50-50-30/12(2), Meghana Towers, Opp:Gurudwara
Bus Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement) Department, 2nd
floor, Pundit Nehru Bus Station Complex, Vijayawada.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
The P.S.to the Spl.C.S (CT, Excise and Regn.,& Stamps).
The Law (H) Department.
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