CENTRAL TAX (RATE) NTF. NO. 25/2018, DT. 31/12/2018
Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
G.S.R. (E).-In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, -
(i) for S. No. 43Aand the entries relating thereto, the following serial numbers and entries shall be substituted, namely: -
|
“43A |
0710 |
Vegetables (uncooked or cooked by steamingor boiling in water), frozen |
|
43B |
0711 |
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”; |
(ii)after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
|
“121A |
4904 00 00 |
Music, printed or in manuscript, whether or not bound or illustrated”; |
(iii)after S. No. 152and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
|
“153 |
Any Chapter |
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any Stateor Union territory, or any public servant,by way ofpublicauctionby the Government, whereauction proceeds areto be used for public or charitable cause”. |
2. This notification shall come into force on the 1st January, 2019.
[F.No.354/432/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No.2/2017-Central Tax (Rate), dated the 28thJune, 2017,waspublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017 and last amended by notification No. 19/2018 -Central Tax (Rate),dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 693(E),dated the 26th July 2018.
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