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Integrated Tax Notifications (Rate)

Title Seeks to further amend notification No. 2/2017 Integrated Tax(R) dt 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
Number 26/2018
Date 31-12-2018
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1) In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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-Integrated 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. 667 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, -

(i) for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: -

"43A0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B0711Vegetables 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: -

"121A4904 00 00Music, printed or in manuscript, whether or not bound or illustrated”;

(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"153Any ChapterSupply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”.

2) This notification shall come into force on the 1st January, 2019.