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

 

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 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 28th 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 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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