GST schedule amendment adds frozen and preserved vegetables, printed music, and auctioned gifts for charitable use to tax entries. The State Government, under section 11(1) of the Rajasthan GST Act, substitutes S. No. 43A to list tariff 0710 for frozen vegetables and 0711 for provisionally preserved vegetables; inserts S. No. 121A (49040000) for printed or manuscript music; and inserts S. No. 153 to treat gift items received by certain dignitaries sold at government public auction where proceeds are for public or charitable causes. The amendment takes effect on 1st January, 2019.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment adds frozen and preserved vegetables, printed music, and auctioned gifts for charitable use to tax entries.
The State Government, under section 11(1) of the Rajasthan GST Act, substitutes S. No. 43A to list tariff 0710 for frozen vegetables and 0711 for provisionally preserved vegetables; inserts S. No. 121A (49040000) for printed or manuscript music; and inserts S. No. 153 to treat gift items received by certain dignitaries sold at government public auction where proceeds are for public or charitable causes. The amendment takes effect on 1st January, 2019.
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