Notification No. 01/2021 – Integrated Tax (Rate): Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods.

Important Keyword: F. No. 354/53/2021, Section 5(1) IGST Act 2017, Section 15(5) CGST Act 2017, Notification No. 01/2021 – Integrated Tax (Rate), Notification No.1/2017-Integrated Tax (Rate), Notification No. 03/2020-Integrated Tax(Rate).

[F. No. 354/53/2021]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 2^nd June, 2021

Notification No. 01/2021 – Integrated Tax (Rate)

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 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.1/2017- Integrated Tax (Rate), dated the 28^th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28^th June, 2017, namely:-

In the said notification, –

• in Schedule I – 5%, against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;
• after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be inserted, namely-
  “(231). Diethylcarbamazine ”.

2.    This notification shall come into force on the 2^nd day of June, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28^th June, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28^th June, 2017 and was last amended by notification No. 03/2020-Integrated Tax(Rate), dated the 25^th March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 217(E),dated the 25^th March, 2020.

Read More: Notification No. 04/2021 – Integrated Tax (Rate): Seeks to amend notification No. 08/2017- Integrated 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.

Web Stories: Notification No. 04/2021 – Integrated Tax (Rate): Seeks to amend notification No. 08/2017- Integrated 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.

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