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Corrigendum to Notification No. 05/2021-Central Tax (Rate)

GST: G.S.R. …(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Central Tax (Rate), dated the 14th June, 2021, published in the Gazette of India,

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Notification No. 05/2021 – Central Tax (Rate): Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

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Notification No. 06 /2021- Central Tax (Rate): Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

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 CGST Act, 2017 (12 of 2017),

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Notification No. 07/2021 – Central Tax (Rate): Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

G.S.R.—–(E). – In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST Act, 2017 (12 of 2017), the Central Government,

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