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[F.No.190354/206/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30thSeptember, 2021
Notification No. 10/2021 - Integrated Tax (Rate): Seeks to amend notification No. 4/2017- Integrated Tax (Rate)
[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 (3) of section 5 of the IGST Act, 2017 (13 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.4/2017- 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. 669(E)., dated the 28th June, 2017, namely:-
In the said notification, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
| " 3A. | 33012400, 33012510, 33012520, 330125 30, 33012540 | Following essential oils other than those of citrus fruit namely: - Of peppermint (Menthapiperita);Of other mints : Spearmint oil (ex- menthaspicata), Water mint-oil (ex- mentha aquatic), Horsemint oil (ex- menthasylvestries), Bergament oil (ex-mentha citrate). | Any Unregistered Person | Any Registered Person."; |
2. This notification shall come into force on the 1st day of October, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: - The principal notification No. 4/2017-Integrated Tax (Rate), dated the 28thJune, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28thJune, 2017 and was last amended by Notification No. 12/2018-Integrated Tax(Rate) dated 28thMay, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 506(E), dated the 28thMay, 2018.
📚 Frequently Asked Questions (FAQs): Notification No. 10/2021 - Integrated Tax (Rate)
Q1: What is Notification No. 10/2021 – Integrated Tax (Rate)?
Answer:
Notification No. 10/2021 – Integrated Tax (Rate), issued on 30th September 2021, amends Notification No. 4/2017 – IGST (Rate). It relates to changes in the applicability of IGST rates on certain categories of services and imports, aligning with GST Council recommendations.
👉 For expert GST assistance, connect with a GST Professional.
Q3: What are the key amendments under Notification No. 10/2021?
Answer:
The 2021 amendment updated provisions by:
Refining the scope of taxable services under reverse charge.
Aligning IGST applicability with new exemptions and exclusions.
Clarifying taxpayer liability in import/export transactions.
💡 Businesses should reassess contracts with overseas service providers.
Q4: From when is Notification 10/2021 effective?
Answer:
The notification came into effect on 1st October 2021. All imports of services and IGST transactions after this date must follow the amended provisions.
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Q5: How does this impact import of services?
Answer:
The amendment ensures:
Clarity on who bears IGST liability (recipient vs. supplier).
Alignment with evolving international trade practices.
Possible exemptions for specific categories of imports.
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Q6: Does this affect exporters too?
Answer:
Yes ✅. Exporters of services benefit indirectly because the amendment harmonizes GST law with zero-rated supplies and international tax principles, ensuring no double taxation.
📊 For smooth export documentation, file correctly with GST Return Filing.
Q7: How does Notification 10/2021 align with COVID-19 relief measures?
Answer:
Issued around the same time as Notifications 11 & 12/2021 – IGST (Rate), this amendment complements other GST relief measures. While 11/2021 & 12/2021 dealt with essential goods and medicines, Notification 10/2021 focused on services/import tax alignment.
👉 Stay updated with Finodha GST Advisory.
Q8: What should businesses do to comply with this change?
Answer:
Businesses should:
Review cross-border service agreements.
Update ERP/invoicing for IGST liability changes.
Ensure timely filing under revised rules.
Consult professionals for sector-specific impact.
💼 Avoid risks by registering properly through Online GST Registration.
Q9: Who benefits from this amendment?
Answer:
Importers of services (clearer compliance rules).
SMEs/startups engaged in cross-border transactions.
Exporters of services, through reduced ambiguity in IGST applicability.
✨ Small businesses can also secure benefits with MSME Registration.
Q10: How can Finodha help businesses under Notification 10/2021?
Answer:
Finodha assists by:
Reviewing contracts for GST liability accuracy.
Filing IGST returns correctly under amended rules.
Managing end-to-end compliance for imports/exports.
Offering structural support from Private Limited Registration to Income Tax Returns.
Download PDF: Notification No. 10/2021 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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