Notification No. 01/2017 corrigendum 2
Date: June 28, 2017
Subject: Corrigendum correcting tariff descriptions, headings and serial entries in Notification No. 01/2017–Integrated Tax (Rate).
Description:
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.
Issued for earlier notification?
No — this is the principal IGST exemption notification for goods.