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.

Notification No: 25/2018-CTR

Classification: Exempt Supply

Date: 31-12-2018

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, -

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

“43A

0710

Vegetables (uncooked or cooked by steaming or 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”;

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”;

after S. No. 152 and 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 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 1^st January, 2019.

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28^th June, 2017 and last amended by notification No. 19/2018 - Central Tax(Rate), dated the 26^th 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 26^th July 2018.

Related Documents :

25/2018-CTR