Notification No. 21/2021 – Integrated Tax (Rate): Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and 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.1/2017-Integrated Tax (Rate), Notification No. 18/2021 – Integrated Tax (Rate), F.No.354/79/2021-TRU, Notification No. 21/2021 – Integrated 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 – 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) 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, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021- Integrated 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. 817(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.1/2017-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. 666(E), dated the 28th June, 2017, namely:-

In the said notification, –

1. in Schedule I – 5%, serial number 225 and the entries relating thereto shall be omitted;
2. in Schedule II – 12%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

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-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 vide notification No. 18/2021 – Integrated Tax (Rate), dated the 28^th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 893(E), dated the 28^th December, 2021.

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