GST schedule amendment adds frozen vegetables, printed music and auctioned official gifts; clarifies supply treatment and effective date. The notification amends the GST Schedule by substituting entries to classify frozen vegetables and by inserting a tariff entry for printed or manuscript music, and by adding a Schedule entry treating government public-auctioned gifts received by senior public officeholders-where proceeds are earmarked for public or charitable causes-as a scheduled supply category; the amendments are enacted under the Act and come into force at the start of the next calendar year.
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GST schedule amendment adds frozen vegetables, printed music and auctioned official gifts; clarifies supply treatment and effective date.
The notification amends the GST Schedule by substituting entries to classify frozen vegetables and by inserting a tariff entry for printed or manuscript music, and by adding a Schedule entry treating government public-auctioned gifts received by senior public officeholders-where proceeds are earmarked for public or charitable causes-as a scheduled supply category; the amendments are enacted under the Act and come into force at the start of the next calendar year.
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