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[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-Central Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and
Services Tax Act, 2017 (12 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-Central 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. 674
(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 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-Central 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. 674(E), dated the
28
th
June, 2017 and last amended by notification No. 19/2018 - Central 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.
693(E), dated the 26
th
July 2018.
notifications no 25 2018 central tax rate | iKargos