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Notification No. 07/2021 – Integrated Tax (Rate) Explained

by Shakshi Bharti | Feb 15, 2024 | GST, 2021 Notifications, Integrated Tax (Rate) 2021 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 07/2021 – Integrated Tax (Rate), GST Notification 2021, AFC Women’s Asia Cup GST exemption, GST rate changes October 2021, Integrated Tax updates, Notification 07/2021 IGST, GST sports exemption, AFC GST, National Permit GST, Integrated Tax Amendment 2021, GST 45th Council Meeting recommendations,

Words: 1548; Read time: 8 minutes.

[F. No. 354/207/2021-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 30^th September, 2021

Notification No. 07/2021 - Integrated Tax (Rate): Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

[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 (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clause (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.9/2017- Integrated 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. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, -

i. against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;

ii. against serial number 10AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted;

iii. after serial number 10AA and the entries relating thereto, the following shall be inserted, namely : -

(1)	(2)	(3)	(4)	(5)
“10AB	Chapter 99	Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.	Nil	Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022.”;

iv. against serial numbers 10E and 14, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;

v. against serial numbers 20A and 20B, in column (5), for the figures “2021”, the figures “2022” shall be substituted;

vi. serial number 45 and the entries relating thereto shall be omitted;

vii. after serial number 64 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“64A	Heading 9991	Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.	Nil	Nil”;

viii. against serial number 75, in column (3), after the words “for which”, the figures, symbol and words “75% or more of the” shall be inserted;

ix. against serial numbers 77A and 83, in column (3), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted;

x. after serial number 85A and the entries relating thereto, the following shall be inserted, namely : -

(1)	(2)	(3)	(4)	(5)
“85B	Heading 9996	Services by way of right to admission to the events organized under AFC Women's Asia Cup 2022	Nil	Nil”;

2. This notification shall come into force with effect from the 1^st day of October, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 9/2017 - Integrated Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28^th June, 2017 and was last amended by notification No. 5/2020 – Integrated Tax (Rate), dated the 16^th October, 2020 vide number G.S.R. 643(E), dated the 16^th October, 2020.

📚 Frequently Asked Questions (FAQs): Notification No. 07/2021 - Integrated Tax (Rate)

Q1: What is Notification No. 07/2021 – Integrated Tax (Rate)?

Answer:
📜 Notification No. 07/2021 – Integrated Tax (Rate), issued by the Central Government on September 30, 2021, amends Notification No. 09/2017 – Integrated Tax (Rate). This amendment implements recommendations made by the GST Council during its 45th meeting on 17th September 2021.
It updates several service categories, introduces new GST exemptions, and aligns compliance norms with AFC Women’s Asia Cup 2022, religious trusts, and transportation services.

Q2: What is the effective date of this notification?

Answer:
The provisions of Notification No. 07/2021 – Integrated Tax (Rate) came into effect on 1st October 2021. Businesses providing or availing impacted services had to update their invoicing and GST return classifications from this date onward.

Q3: Why was this notification issued? 🤔

Answer:
The notification was issued to:
Implement 45th GST Council meeting recommendations.
Extend exemptions to sports events and charitable services.
Update clauses for religious entities registered under section 12AB.
Adjust validity of certain service exemptions from 2021 to 2022.
These steps promote fairness, inclusivity, and administrative ease under the GST framework.

Q4: What are the major changes made under Notification No. 07/2021 – Integrated Tax (Rate)?

Answer:
Key changes include:
Inclusion of “12AB” registrations – Religious and charitable entities registered under section 12AB are now eligible for GST exemptions (previously limited to 12AA).
Addition of AFC Women’s Asia Cup 2022 Exemption: Services by and to the Asian Football Confederation (AFC) or its subsidiaries for the 2022 event in India are exempt from IGST.
National Permit Exemption: Services for granting National Permits to goods carriages across India are now tax-free.
Event Admission Exemption: Admission rights to AFC Women’s Asia Cup 2022 events are IGST exempt.
Extension of Validity: Certain entries previously expiring in 2021 are extended to 2022.
Omission of Serial No. 45: Outdated service entries have been removed to streamline the table.

Q5: What is the significance of including “Section 12AB”?

Answer:
Earlier, only entities registered under Section 12AA of the Income Tax Act were eligible for certain GST exemptions. This amendment expands eligibility to those registered under Section 12AB, which covers newly revalidated charitable and religious institutions.
To register your NGO or trust for compliance, visit Finodha – Setup Business.

Q6: What are the GST implications for AFC Women’s Asia Cup 2022? ⚽

Answer:
All services provided by or to the AFC and its subsidiaries related to the AFC Women’s Asia Cup 2022 hosted in India are exempt from IGST.
This includes:
Event organization and logistics.
Venue management.
Sponsorship or promotional services.
✅ Provided that the Director (Sports), Ministry of Youth Affairs and Sports certifies the services are directly or indirectly linked to the event.
For right-to-admission to AFC events, IGST = Nil under entry 85B.

Q7: How does this notification benefit the logistics sector? 🚛

Answer:
A new entry 64A has been added under heading 9991, exempting services related to granting National Permits to goods carriages operating across India.
This encourages easier interstate trade and reduces operational costs for transport businesses.
If you’re setting up a logistics or transport business, explore MSME Registration for additional government benefits.

Q8: What updates were made regarding rescheduled events? 📅

Answer:
For event-related services hosted in India, the phrase “whenever rescheduled” has been added to ensure GST exemptions remain valid even if the event date is postponed. This offers flexibility to organizers impacted by pandemic-related changes.

Q9: Which entries have been removed under this notification?

Answer:
Serial No. 45 and its related entries have been omitted, simplifying the IGST exemption table and removing redundant classifications.

Q10: What is the relevance of serial numbers 20A & 20B being updated to “2022”?

Answer:
This extension ensures that certain tax exemptions or reduced rate benefits continue into FY 2022, preventing compliance gaps for ongoing projects or events.
For expert assistance in aligning your GST filings, consult GST Compliance Experts.