My presentation on Notified Goods, supply of which, are exempted from levy wholly or partially, absolutely or conditional through notifications under section 11(1) of CGST Act, 2017.

1. January 28, 2019 UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103]
‘Keeping
knowledge
erodes power.
Sharing is the
fuel
to your growth
engine’.

2. January 28, 2019 UPDATES CONCOMITANT TO PROFESSION
PRADEEP GOYAL, FELLOW MEMBER OF ICAI [MAIL: PRADEEP@PGAA.IN, MOBILE: +91-9811777103]
Presentation on
Notified Goods
exempted from levy
of GST- Section
11(1) of CGST Act.

3. Rate
Notification No.
New/Amend in
Old
Date of
Notification
Force Date
Rate
Notification No.
Date of
Notification
Force Date
1 149
Exempt supply from WHOLE of the tax
leviable thereon
1 - Absolute
8 From whole of tax NN-2/2017 New 28.06.2017 01.07.2017 NN-2/2017 28.06.2017 01.07.2017
2 24
Goods requireed in connection with 4
petrolium Operations and 1 CBM
Operations
(a) to (e) in
Notification
Conditional From part of tax NN-3/2017 New 28.06.2017 01.07.2017 NN-3/2017 28.06.2017 01.07.2017
The supply of goods (ANY CHAPTER) :-
(a) By Canteen Store Department (CSD) to
Unit Run Canteens
(b) By Canteen Store Department (CSD) to
Authorized Customers
(c ) By Unit Run Canteens to the authorized
customers
4
Inward supply from Unregisterd person-
Exmept from whole of tax leviable u/s 9(4)
- Absolute From whole of tax
5
Heavy water and
nuclear fuels
falling in
Chapter 28
Supply by the Department of Atomic
Energy to the Nuclear Power Corporation
of India Ltd
- Absolute From whole of tax NN-26/2017 New 21.09.2017 21.09.2017 NN-26/2017 New 21.09.2017
6
Some existing entries subsitituted and new
entry introduced
2 NN-28/2017
Amendment in
NN 2/2017
22.09.2017 22.09.2017 NN-28/2017
Amendment in
NN 2/2017
22.09.2017
7 2 New entry added
3 NN-35/2017
Amendment in
NN 2/2017
13.10.2017 13.10.2017 NN-36/2017
Amendment in
NN 2/2017
13.10.2017
8
ANY TAXABLE
GOODS
Supply of taxable goods by a registered
supplier to a registered recipient for export
9 Conditions Conditional
From part of tax
[Excess of 0.05%
is exempt]
NN-40/2017 New 23.10.2017 23.10.2017 NN-41/2017 New 23.10.2017
9
Some existing entries subsitituted and new
entry introduced
4 NN-42/2017
Amendment in
NN 2/2017
14.11.2017 14.11.2017 NN-44/2017
Amendment in
NN 2/2017
14.11.2017
10
Specified goods
to specified
recipients
4 new entries added
5 Conditions with
entry
Conditional
From part of tax
[Excess of 2.5% is
exempt]
NN-45/2017 New 14.11.2017 14.11.2017 NN-47/2017 New 14.11.2017
11
Some existing entries subsitituted and new
entry introduced
NN-7/2018
Amendment in
NN 2/2017
25.01.2018 25.01.2018 NN-8/2018
Amendment in
NN 2/2017
25.01.2018
12 Specified goods Old and used vehicles- 4 new entries added
Conditions as in
notification
Conditional
From part of tax
as given with
entry
NN-8/2018 New 25.01.2018 25.01.2018 NN-8/2018 New 25.01.2018
13
Definitions as given in notification 45/2017
changed.
NN-9/2018
Amendment in
NN 45/2017
25.01.2018 25.01.2018 NN-10/2018
Amendment in
NN 47/2017
25.01.2018
14
Some existing entries subsitituted and new
entry introduced
NN-19/2018
Amendment in
NN 2/2017
26.07.2018 27.07.2018 NN-20/2018
Amendment in
NN 2/2017
26.07.2018
15 Handicraft goods
6 - Absolute From part of tax NN 21/2018 New 26.07.2018 27.07.2018 NN 22/2018 New 26.07.2018
01.07.2017 NN-10/2017 28.06.2017 01.07.2017
3
Registered person, dealing in second hand goods & pay tax
under margin scheme [Rule 32(5)]:-
28.06.2017 01.07.2017
Any Chapter
- NN-7/2017 New 28.06.2017 01.07.2017 NN-7/2017
NN-10/2017 New 28.06.2017
Amendment in NN 2/2017
Total No. of
Items
Type of Exemption
Conditions (if
exemption is
conditional)
Absolute From whole of tax
Updated up-to NN 26/2018 dated 31 December 2018
NOTIFIED EXEMPTED GOODS - SECTION 11(1) OF CGST/SGST ACT | 8(1) OF UTGST ACT | 6(1) OF IGST ACT
Description
Notification Details
S.N.
Amendment in NN 2/2017
Amendment in NN 2/2017
Amendment in NN 2/2017
Amendment in NN 2/2017
Amendment in NN 45/2017

4. 16
Some existing entries subsitituted and new
entry introduced
NN 25/2018
Amendment in
NN 2/2017
31.12.2018 01.01.2019 NN 26/2018
Amendment in
NN 2/2017
31.12.2018
17
supply of gold
falling in
heading 7108 of
the First
Schedule to the
Customs Tariff
Act,
supplied by Nominated Agency under the
scheme for "Export Against Supply by
Nominated Agency" as referred to in
paragraph 4.41 of the Foreign Trade Policy,
read with relevant provisions of Chapter 4
of Handbook of Procedures, to a registered
person
7
Conditions as in
notification
Conditional Whole Tax NN 26/2018 New 31.12.2018 01.01.2019 NN 27/2018 New 31.12.2018
1 Definitions given
Unit Container
Registered brand name
2 Definitions of Brand name & Registered Brand Name introduced to replace earlier definition given above.
3 Definition of Government Entity given.
4 Definitions of Registered Brand Name introduced to replace earlier definition given above.
5
6 handicraft goods defined
7
8 If a exemption is granted ABSOLUTELY (WITHOUT CONDITIONS), supplier is not allowed to collect the tax, in excess of the effective rate, on such supply- Explanation to section-11.
Amendment in NN 2/2017
Terms used in the notifications defined at the end.
Terms used in the notifications defined at the end.
NOTES