GST schedule amendment adds tariff entries for frozen vegetables, printed music and auctioned official gifts used for charity. Amendment substitutes S. No. 43A to classify frozen vegetables under heading 0710 and provisionally preserved vegetables under heading 0711; inserts S. No. 121A classifying printed or manuscript music under heading 49040000; and inserts a schedule entry covering supply of gift items received by high public officeholders sold by public auction where proceeds are used for public or charitable causes, with the amendments coming into force on the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment adds tariff entries for frozen vegetables, printed music and auctioned official gifts used for charity.
Amendment substitutes S. No. 43A to classify frozen vegetables under heading 0710 and provisionally preserved vegetables under heading 0711; inserts S. No. 121A classifying printed or manuscript music under heading 49040000; and inserts a schedule entry covering supply of gift items received by high public officeholders sold by public auction where proceeds are used for public or charitable causes, with the amendments coming into force on the notification's commencement date.
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