This notification fully supersedes Notification 02/2017 and introduces a new Schedule exempting a vast list of goods from central tax under Section 11. The Schedule spans agricultural produce, live animals, seeds, fresh foods, books, handicraft items, puja samagri, medicines (as per Annexure I), musical instruments (Annexure II) and various essential items. It also adds explanations for unit container, pre-packaged and labelled, and Government entity. The purpose is to update & consolidate GST exemption structure for goods.

Issued for earlier notification?

Yes — issued to supersede Notification 02/2017–CT (Rate).