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.

Important Keyword: Section 6(1) IGST Act 2017, Section 5(4)(3) IGST Act 2017, Section 20(xxv) IGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017, F. No. 354/207/2021-TRU, Notification No. 07/2021 – Integrated Tax (Rate), Notification No. 9/2017 – Integrated Tax (Rate), Notification No. 5/2020 – Integrated Tax (Rate).

[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)

GST: [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.

Read more: Notification No. 10/2021 – Integrated Tax (Rate): Seeks to amend notification No. 4/2017- Integrated Tax (Rate)

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