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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 26/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667 (E), dated the
28th June, 2017, namely:-
In the said notification, in the Schedule, -
(i) for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be
substituted, namely: -
| “43A |
0710 |
Vegetables (uncooked or cooked by steaming or boiling in water),
frozen |
| 43B |
0711 |
Vegetables provisionally preserved (for example, by sulphur dioxide
gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption”; |
(ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be
inserted, namely: -
| “121A |
4904 00 00 |
Music, printed or in manuscript, whether or not bound or
illustrated”; |
(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be
inserted, namely: -
| “153 |
Any Chapter |
Supply of gift items received by the President, Prime Minister,
Governor or Chief Minister of any State or Union territory, or any
public servant, by way of public auction by the Government, where
auction proceeds are to be used for public or charitable cause”. |
2. This notification shall come into force on the 1st January, 2019.
[F.No.354/432/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal
notification No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated
the 28th June, 2017 and last amended by
notification No. 20/2018 - Integrated Tax(Rate), dated the 26th July,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
697(E), dated the 26th July 2018.
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