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.
26/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 26/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1265 (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 th
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he 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.
[F.No.354/432/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government
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