GST exemption schedule amended for frozen vegetables and auctioned gift items used for public or charitable causes. Amends the Assam GST exemption schedule by substituting entries for frozen vegetables and provisionally preserved vegetables, and by inserting an exempt category for supply by public auction of gift items received by the President, Prime Minister, Governor, Chief Minister, or any public servant, where auction proceeds are used for a public or charitable cause. The amendment takes effect from 1 January 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exemption schedule amended for frozen vegetables and auctioned gift items used for public or charitable causes.
Amends the Assam GST exemption schedule by substituting entries for frozen vegetables and provisionally preserved vegetables, and by inserting an exempt category for supply by public auction of gift items received by the President, Prime Minister, Governor, Chief Minister, or any public servant, where auction proceeds are used for a public or charitable cause. The amendment takes effect from 1 January 2019.
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