Notification No. 42/2017
Date: November 14, 2017
Subject: Amendment of GST exemptions on goods pursuant to GST Council decisions.
Description:
This notification amends Notification No. 2/2017–Central Tax (Rate) by restructuring exemption entries relating to agricultural produce, meat, fish, vegetables and allied products. It rationalises exemption coverage by linking it to branding and packaging conditions.
Issued for earlier notification?
Yes — amends Notification No. 2/2017–Central Tax (Rate).