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Notification No. 25 /2018 – Central Tax (Rate): Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

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Important Keyword: GST, CGST, SGST, IGST, F. No. 354/432/2018 – TRU, Notification No. 25 /2018 – Central Tax (Rate), Section 11(1) CGST Act 2017, Notification No.2/2017-Central Tax (Rate), Notification No. 19/2018 – Central Tax (Rate).

[F. No. 354/432/2018 – TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 31st December, 2018

Notification No. 25 /2018 – Central Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G. S. R. (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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-Central 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. 674 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, –

  • for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: –
“43A0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43 B0711Vegetables 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”;
  • after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“121 A4904 00 00Music,  printed  or  in  manuscript,  whether  or  not  bound  or illustrated”;
  • after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“153Any ChapterSupply 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.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No. 2/2017 – Central 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. 674(E), dated the 28th June, 2017 and last amended by notification No. 19/2018 – Central 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. 693(E), dated the 26th July 2018.

Read More: Notification No. 29/2018 – Central Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Web Stories: Notification No. 29/2018 – Central Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Download Pdf: https://taxinformation.cbic.gov.in/

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