Important Keyword: Notification No. 02/2021- Integrated Tax (Rate), Notification No. 8/2017 – Integrated Tax (Rate), F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC, Notification No. 04/2021 – Integrated Tax (Rate), Section 5(4)(3)(1) IGST Act 2017, Section 6(1) IGST Act 2017, Section 20(xxv)(iv)(iii) IGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Section 148 CGST Act 2017.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 14 June, 2021

Notification No. 04/2021 – 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), (3) and subsection (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, subsection (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.08/2017- Integrated Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28^thJune, 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 14^th June, 2021 and ending with the 30^th September, 2021, the integrated tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 5 per cent.’’.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: –The principal notification No. 8/2017 – Integrated Tax (Rate), dated the 28^thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683(E), dated the 28^th June, 2017 and was last amended by Notification No. 02/2021- Integrated Tax (Rate), the 2^nd June, 2021 vide number G.S.R. 378(E), dated the 2^nd June, 2021.

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Download Pdf: https://taxinformation.cbic.gov.in/