Notification No. 28/2017
Date: September 22, 2017
Subject: Amendment to IGST exemption notification relating to branded and unbranded goods.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) to align exemption entries with the revised definition of brand name and voluntary forgoing of brand rights. It inserts and substitutes entries for khadi, cotton seed oil cake, idols, handicraft items and indigenous musical instruments, along with detailed annexures.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).