Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting - 25/2018 - Union Territory GST (UTGST) Rate
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UTGST exemption amendments add frozen vegetables and printed music to exempt list and permit auctioned gifts for public causes. Amendment to the UTGST Rate schedule substitutes the vegetables entry with distinct entries for frozen vegetables and provisionally preserved vegetables, inserts an exemption for printed or manuscript music, and adds an exemption for gift items received by senior public office-holders when sold at government-run public auction with proceeds used for public or charitable causes; these changes take effect from 1 January 2019.
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UTGST exemption amendments add frozen vegetables and printed music to exempt list and permit auctioned gifts for public causes.
Amendment to the UTGST Rate schedule substitutes the vegetables entry with distinct entries for frozen vegetables and provisionally preserved vegetables, inserts an exemption for printed or manuscript music, and adds an exemption for gift items received by senior public office-holders when sold at government-run public auction with proceeds used for public or charitable causes; these changes take effect from 1 January 2019.
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