Notification No. 25/2018 Union territory tax (Rate) DT on 31st December, 2018, GST

 

Union territory tax (Rate) Notification No. 25 of 2018 DT 31st December, 2018, GST 

 

Seeks to further amend notification No. 2/2017-Union Territory 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. 25/2018-Union territory tax (Rate) is Given below: 

  Notification No. 25/2018 – Union territory 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. 25/2018-Union Territory Tax (Rate)

 

New Delhi, the 31st December, 2018

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Union territory 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. 711(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 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- Union territory 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. 711(E), dated the 28th June, 2017 and last amended by Notification No. 19/2018- Union territory Tax (Rate) dated 26th July, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 701 (E), dated the 26th July, 2018.

 

 

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