Important Keyword: F. No. 354/79/2021-TRU, Notification No.21/2021 – Central Tax (Rate), Section 9(1) CGST Act 2017, Section 15(5) CGST Act 2017, Notification No.1/2017-Central Tax (Rate), Notification No. 18/2021 – Central Tax (Rate).
[F. No. 354/79/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st December, 2021
Notification No.21/2021 – Central Tax (Rate)
Table of Contents
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 9 and sub-section (5) of section 15 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021-Central Tax (Rate), dated the 18th November, 2021, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 816(E), dated the 18th November, 2021, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.01/2017- Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification, –
- in Schedule I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;
- in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
| “171A1 | 64 | Footwear of sale value not exceeding Rs.1000 per pair.” |
2. This notification shall come into force on the 1st day of January, 2022.
(Gaurav Singh)
Deputy Secretary to the Government of India
Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, and was last amended vide notification No. 18/2021 – Central Tax (Rate), dated the 28th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 892(E), dated the 28th December, 2021.
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