Any Chapter - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGST

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 ************* Notes: As Inserted vide Notification No. 26/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019