Notification No. 26/2018
Date: December 31, 2018
Subject: Amendment to exemption notification for specified goods and special supplies.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by substituting and inserting new exempted goods. It includes frozen and provisionally preserved vegetables, printed music, and supply of gift items received by constitutional authorities when auctioned for public or charitable purposes. The amendment broadens the scope of IGST exemptions.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).