Notification No. 08/2018
Date: January 25, 2018
Subject: Amendment to IGST exemption list for specified agricultural and essential goods.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).