Notification No. 26/2018-Integrated Tax (Rate) [N10-E22]

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: -

“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 illustrated”; 00 00

(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.