This notification exempts inter-State supplies of a wide range of goods from the whole of Integrated GST. The Schedule covers essential items such as live animals, agricultural produce, milk and dairy products, food grains, fruits, vegetables, books, newspapers, handicrafts, animal feed, medicines listed in Annexure I, and indigenous handmade musical instruments. It also lays down definitions for “pre-packaged and labelled” goods to ensure uniform interpretation. The notification consolidates and updates IGST exemptions for ease of compliance.

Issued for earlier notification?
Yes — it supersedes Notification No. 02/2017–Integrated Tax (Rate), dated 28.06.2017.