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

Important Keyword: Section 15(5) CGST Act 2017, Section 5(1) IGST Act 2017, Notification No. 13/2021 – Integrated Tax (Rate), F.No.354/207/2021-TRU, Notification No.1/2017-Integrated Tax (Rate), Notification No. 08/2021 – Integrated Tax (Rate).

[F.No.354/207/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 27^th October, 2021

Notification No. 13/2021 – 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 Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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.1/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28^th June, 2017, namely:-

In the said notification, –

• in Schedule II – 12%, S. No. 243 and the entries relating thereto shall be omitted;

• in Schedule III – 18%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28^th June, 2017, and was last amended by notification No. 08/2021 – Integrated Tax (Rate), dated the 30^th September, 2021,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 698(E)., dated the 30^th September, 2021.

Read More: Notification No. 16/2021 – Integrated Tax (Rate): Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Notification No. 16/2021 – Integrated Tax (Rate): Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.

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