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[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 14th June, 2021
Notification No. 04/2021 - Central Tax (Rate): Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- 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. 690(E), dated the 28th June, 2017, namely:-
2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, -
“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: - The principal notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 02/2021 - Central Tax (Rate), dated the 2nd June, 2021 vide number G.S.R.377 (E), dated the 2nd June, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 04/2021- Central Tax (Rate)
Q1: What is Notification No. 4/2021 – Central Tax (Rate)?
Answer:
Notification No. 4/2021 – Central Tax (Rate), issued on 14th June 2021, amended Notification No. 11/2017 – Central Tax (Rate).
✔ It notified GST rate changes for specified services based on recommendations of the GST Council’s 44th meeting (12th June 2021).
👉 The focus was on healthcare services linked to Covid-19.
For guidance, consult GST Experts.
Q2: What were the main services impacted by this notification?
Answer:
The notification covered:
Healthcare services directly linked with Covid-19.
Certain hospital-related exemptions.
Supportive services to reduce overall cost of treatment during the pandemic.
For compliance help, check GST Compliance Services.
Q3: Did it grant GST exemptions for Covid-19 related services?
Answer:
Yes ✅ The notification extended exemptions and reduced GST rates for Covid-19 treatment services to lower patient costs and support healthcare institutions.
For hospitals, GST Registration ensures proper compliance.
Q4: How was it linked with Notification No. 5/2021?
Answer:
While Notification No. 5/2021 (CTR) dealt with concessional GST rates on Covid-19 goods (like oxygen, medicines, testing kits),
👉 Notification No. 4/2021 (CTR) focused on Covid-related services.
Together, they created a balanced relief framework for goods and services.
For GST filing, check GST Return Filing.
Q5: What was the effective date of Notification 04/2021?
Answer:
The notification was effective from 14th June 2021 and applied immediately to specified services.
Businesses can stay compliant with Digital Signature Certificate (DSC).
Q6: Why was this notification important?
Answer:
The objectives were:
✔ To reduce treatment costs during the Covid-19 crisis.
✔ To provide clarity on healthcare-related GST exemptions.
✔ To align GST law with urgent public health needs as per GST Council decisions.
For structured support, see Private Limited Compliance.
Q7: How does it connect with the GST Council’s 44th meeting?
Answer:
The 44th GST Council meeting (12th June 2021) recommended urgent relief measures:
Exemption/reduction in GST on Covid-19 goods and services.
Notifications 04/2021 & 05/2021 were issued on 14th June 2021 to implement these recommendations.
For new businesses, check Setup Business.
Q8: Who benefitted the most from Notification 04/2021?
Answer:
✅ Hospitals & healthcare providers – easier compliance and reduced tax burden.
✅ Patients – lower treatment cost due to reduced GST.
✅ Covid-care NGOs & service providers – exemption support for emergency services.
For small health centers, MSME Registration ensures added benefits.
Download PDF: Notification No. 04/2021- Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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