Notification no 25/2018 Central Tax (Rate) date on 31st December, 2018, GST

Posted on 11 June 2022 Category : Notifications

Central Tax (Rate) Notification No 25 of 2018 dated 31st December, 2018 under GST

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.

The extract of GST Notification No. 25/2018- Central Tax (Rate) is given below:

Notification No. 25/2018- Central Tax (Rate), GST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.25 /2018-Central Tax (Rate)

New Delhi, the 31st December, 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, -

(i) 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”;
	(ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be
	inserted, namely: -

		“121A	4904	Music, printed or in manuscript, whether or not bound or
			00 00	illustrated”;
	(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be
	inserted, namely: -

		“153	Any	Supply of gift items received by the President, Prime Minister,
			Chapter	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.
				[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 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.

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