Integrated Tax (Rate) Notification No. 26 of 2018 DT 31st December, 2018, GST

Posted on 11 June 2022 Category : Notifications

Notification No. 26/2018 Integrated Tax (Rate) DT on 31st December, 2018, GST

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.

The Extract of GST Notification No. 26/2018 – Integrated Tax (Rate) is given below:

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

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 26/2018-Integrated Tax (Rate)

New Delhi, the 31^st 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	Music, printed or in manuscript, whether or not bound or illustrated”;
			00 00
	(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be
	inserted, namely: -

		“153	Any	Supply of gift items received by the President, Prime Minister,
			Chapter	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.
				[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 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.

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