GST schedule amendment adds and substitutes tariff entries for frozen vegetables, printed music and auctioned gifts, altering treatment. Amendment substitutes schedule entries to create distinct tariff headings for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds an entry addressing government public auctions of gift items received by high officials when auction proceeds are applied to public or charitable causes; the notification specifies an effective commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment adds and substitutes tariff entries for frozen vegetables, printed music and auctioned gifts, altering treatment.
Amendment substitutes schedule entries to create distinct tariff headings for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds an entry addressing government public auctions of gift items received by high officials when auction proceeds are applied to public or charitable causes; the notification specifies an effective commencement date.
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