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Notification No. 26/2018 – Integrated Tax (Rate) Explained

by Shakshi Bharti | Apr 7, 2024 | GST, 2018 Notifications, Integrated Tax (Rate) 2018 Notifications, Notifications | 0 comments

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Important Keyword: Notification 26/2018 IGST exemption, frozen vegetables GST exempt, printed music GST India, government gift auction GST exemption, IGST Notification 2/2017 amendment, GST Council 31st meeting decisions,

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

New Delhi, the 31^st December, 2018

Notification No. 26/2018 - Integrated Tax (Rate): Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

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-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, -

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”;

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”;

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 1^st January, 2019.

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

Note: - The principal notification No.2/2017-Integrated Tax (Rate), dated the 28^th 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 28^th June, 2017 and last amended by notification No. 20/2018 - Integrated Tax(Rate), dated the 26^th 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 26^th July 2018.