Union Territory Tax Notifications (Rate)

UTGST Notification rate 25/2018

Title	Seeks to further amend notification No. 2/2017 UT (R) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
Number	25/2018
Date	31-12-2018
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1) 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 00 00

Music, printed or in manuscript, whether or not bound or illustrated”;

(iii) 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 1st January, 2019