Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. - 26/2018-Integrated Tax (Rate) - Integrated GST (IGST) Rate
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GST exemption extended to specified frozen vegetables, printed music and certain auctioned gifts, altering the IGST schedule. Amends the Schedule to Notification No.2/2017 Integrated Tax (Rate) to exempt specified goods by substituting the entry for serial number 43A to cover frozen and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and inserting an exemption for gift items received by high dignitaries when sold by public auction for public or charitable purposes; enacted under section 6(1) of the Integrated Goods and Services Tax Act on Council recommendation and effective from the stated commencement date.
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GST exemption extended to specified frozen vegetables, printed music and certain auctioned gifts, altering the IGST schedule.
Amends the Schedule to Notification No.2/2017 Integrated Tax (Rate) to exempt specified goods by substituting the entry for serial number 43A to cover frozen and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and inserting an exemption for gift items received by high dignitaries when sold by public auction for public or charitable purposes; enacted under section 6(1) of the Integrated Goods and Services Tax Act on Council recommendation and effective from the stated commencement date.
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