GST exemption schedule revised for frozen vegetables and auctioned gift items used for public or charitable causes. Amendment to the Assam GST exemption schedule revises entries for frozen and provisionally preserved vegetables and inserts a new exempted supply entry for gift items received by the President, Prime Minister, Governor, Chief Minister or any public servant, when sold by public auction and the proceeds are used for a public or charitable cause. The amendment applies retrospectively from 1 January 2019.