Notification No.21/2021 – Central Tax (Rate): Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.

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 31^st December, 2021

Notification No.21/2021 – Central 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 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 18^th 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 18^th 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, –

1. in Schedule I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;
2. 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 1^st 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 28^th 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 28^th 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.

Read More: Notification No. 22/2021- Central Tax (Rate): Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.

Web Stories: Notification No. 22/2021- Central Tax (Rate): Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.

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