Important Keyword: Section 5(1) IGST Act 2017, Notification No. 11/2021 – Integrated Tax (Rate), F. No.190354/206/2021-TRU, Notification No. 40/2017-Integrated Tax (Rate).

[F. No.190354/206/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 30^thSeptember, 2021

Notification No. 11/2021 – 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) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.40/2017-Integrated Tax (Rate), dated the 18^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1311(E), dated the 18th October, 2017, namely:-

In the said notification, in the Table, against S. No. 1, –

(i). in column (3), for the entry, the entry “(a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programmer duly approved by the Central Government or any State Government;

(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government.” shall be substituted;

(ii). in column (4), in the entry, for the words “food preparations” at both the places, where they occur, the word “goods” shall be substituted;

2.       This notification shall come into force on the 1^stday of October, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 40/2017-Integrated Tax (Rate), dated the 18^th October, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1311(E), dated the 18^th October, 2017.

Read More: Notification No. 13/2021 – Integrated Tax (Rate): Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Notification No. 13/2021 – Integrated Tax (Rate): Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.

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