GST schedule amendment adds frozen vegetables, printed music and auctioned gifts exemption, effective from first day of January. Amendment substitutes the schedule entry at serial 43A with distinct entries for frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption; inserts a new tariff entry for printed or manuscript music under 4904 00 00; and inserts an entry exempting government-auctioned gift items received by high officeholders when auction proceeds are used for public or charitable causes. The amendment is made under the State GST Act and comes into force on the first day of January.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment adds frozen vegetables, printed music and auctioned gifts exemption, effective from first day of January.
Amendment substitutes the schedule entry at serial 43A with distinct entries for frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption; inserts a new tariff entry for printed or manuscript music under 4904 00 00; and inserts an entry exempting government-auctioned gift items received by high officeholders when auction proceeds are used for public or charitable causes. The amendment is made under the State GST Act and comes into force on the first day of January.
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