State tax rate amendment revises tariff headings for frozen vegetables, printed music and auctioned gifts, with retrospective effect. The notification amends the State tax rate schedule by substituting tariff entries to classify frozen vegetables and provisionally preserved vegetables, adding a tariff entry for printed or manuscript music (HS 49040000), and inserting a provision to treat gift items received by high officeholders and sold by public auction for public or charitable causes as a specified supply; the amendment takes effect from 1 January 2019.
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State tax rate amendment revises tariff headings for frozen vegetables, printed music and auctioned gifts, with retrospective effect.
The notification amends the State tax rate schedule by substituting tariff entries to classify frozen vegetables and provisionally preserved vegetables, adding a tariff entry for printed or manuscript music (HS 49040000), and inserting a provision to treat gift items received by high officeholders and sold by public auction for public or charitable causes as a specified supply; the amendment takes effect from 1 January 2019.
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