GST schedule amendment expands exempted supplies to include frozen and preserved vegetables, printed music, and auctioned public gifts. Amendment revises the Schedule of the Punjab GST notification by substituting S. No. 43A with tariff entries classifying frozen vegetables and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and inserting a supply exclusion for gift items received by high constitutional office-holders when sold by public auction with proceeds used for public or charitable purposes; the amendment is effected under section 11 and deemed to have come into force on the first day of January, 2019.
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GST schedule amendment expands exempted supplies to include frozen and preserved vegetables, printed music, and auctioned public gifts.
Amendment revises the Schedule of the Punjab GST notification by substituting S. No. 43A with tariff entries classifying frozen vegetables and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and inserting a supply exclusion for gift items received by high constitutional office-holders when sold by public auction with proceeds used for public or charitable purposes; the amendment is effected under section 11 and deemed to have come into force on the first day of January, 2019.
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