Notification Amendment Summary: Changes in Tax Rates for Various Goods

Title and Purpose: Amendment made to Notification No. 2/2017-Central Tax (Rate) regarding tax rates for specific goods.

Amendment Details: Serial number 43A replaced with new entries for frozen vegetables. Serial number 121A added for printed or manuscript music. Serial number 153 added for gift items received by government officials via public auction for charitable causes.

Issuing Authority: Notification issued by the Government of India, Ministry of Finance, Department of Revenue. Publication Details: Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated 28th June 2017.

Effective Date: Effective from 1st January 2019. Authorizing Officer: Signed by Gunjan Kumar Verma, Under Secretary to the Government of India. Note: Original notification last amended by Notification No. 19/2018-Central Tax (Rate), dated 26th July 2018. (Dr. Sree Parvathy S.L.) Under Secretary to the Government of India