Notification No. 15/2021 - Central Tax (Rate)

Government's Tax Act Amendments: Central Government, empowered by GST Act sections, enacts changes effective from January 1, 2022. Emphasizes necessity in public interest and Council's recommendations.

Alterations in Description of Services: Serial number 3 sees modifications in items (iii), (vi), (ix), and (x), limiting entities to "Union territory or a local authority." Similar changes in item (vii) for a more concise description.

Condition Entries Omitted: Streamlining, entries in the "Condition" column for specified items (iii), (vi), (vii), (ix), and (x) are omitted.

Textile Services Clarification: Serial number 26 adds specificity, excluding dyeing or printing services from the ambit of the Customs Tariff Act, 1975.

Effective Date: Amendments effective from January 1, 2022, impacting services covered under the GST Act.

Government Official Endorsement: Under Secretary to the Government of India, Rajeev Ranjan, signs the notification, highlighting official authorization.

Historical Context: Refers to the original notification of June 28, 2017, and last amendment on September 30, 2021, providing a historical context to the regulatory changes.