Important Keyword: F. No. 354/53/2021-TRU, Notification No. 03/2021 – Integrated Tax (Rate), Section 20 IGST Act 2017, Section 148 CGST Act 2017, Notification No. 06/2019 – Integrated Tax (Rate).

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

New Delhi, the 2^nd June, 2021

Notification No. 03/2021 – 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 section 20 of the IGST Act, 2017 (13 of 2017) read with 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.06/2019- Integrated Tax (Rate), dated the 29^th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 259(E), dated the 29^thMarch, 2019, namely:-

In the said notification, in the first paragraph,-

• for the words “in whose case the liability to”, the words “, who shall” shall be substituted;

• for the words “shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier”, the words “in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls” shall be substituted.

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

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: –The principal notification No. 06/2019 – Integrated Tax (Rate), dated the 29^th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 259(E), dated the 29^th March, 2019.

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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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