NOTIFICATION-06/2021-Union Territory tax(rate), dt. 30-09-2021Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 06/2021- Union Territory Tax (Rate)

New Delhi, the 30th September 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 7, subsection (1) of section 8, clause (iv), clause (v), and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary for the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory 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. 702(E), dated the 28th June 2017, namely:-

 

NOTIFICATION-22/2021- Integrated Tax (Rate) ,dt. 31-12-2021Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 22/2021- Integrated Tax (Rate)

New Delhi, 31st December 2021.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv), and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16, and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary for the public interest so to do, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/2021 – Integrated 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. 808(E), dated the 18th November 2021, hereby makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- 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. 683(E), dated the 28th June 2017, namely:-

In the said notification, in the TABLE, against serial number 3,-
1) in column (3), in the heading “Description of Service”, in items (iii),(vi),(ix), and (x), for the words and symbols “Union territory, a local authority, a Governmental Authority or a Government Entity” the words and symbols “Union territory or a local authority” shall be substituted;

2) in column (3), in the heading “Description of Service”, in item (vii), for the words and symbols “Union territory, local authority, a Governmental Authority or a Government Entity” the words and symbols “Union territory or a local authority” shall be substituted;

3) in column (5), in the heading “Condition” ,the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted.

2. This notification shall come into force with effect from the 1st day of January 2022.

[F. No.354/79/2021-TRU]
(Gaurav Singh)
Deputy Secretary to the Government of India

Note: -The principal notification No. 08/2017 – Integrated Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended by notification No. 06/2021-Integrated Tax (Rate), dated the 30th September 2021 vide number G.S.R. 689 (E), dated the 30th September 2021.

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NOTIFICATION- 21/2021- Integrated Tax (Rate) ,dt. 31-12-2021Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2021-Integrated Tax (Rate)

New Delhi, the 31st December 2021

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, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021- Integrated 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. 817(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.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:-

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NOTIFICATION-20/2021- Integrated Tax (Rate) ,dt. 28-12-2021Seeks to amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 20/2021-Integrated Tax (Rate)

New Delhi, the 28th December 2021

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary for the public interest so to do, on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/2018-Integrated Tax (Rate), dated the 26th July 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 699(E), dated the 26th July, 2018, namely:-

In the said notification, in the TABLE, –
(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be
substituted;
(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be
substituted;

2. This notification shall come into force on the 1st day of January 2022.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

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NOTIFICATION-19/2021- Integrated Tax (Rate) ,dt. 28-12-2021Seeks to amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2021-Integrated Tax (Rate)

New Delhi, the 28th December 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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. 2/2017-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.
667(E), dated the 28th June 2017, namely:-

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NOTIFICATION-18/2021- Integrated Tax (Rate) ,dt. 28-12-2021Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 18/2021-Integrated Tax (Rate)

New Delhi, the 28th December 2021

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 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:-

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NOTIFICATION-17/2021- Integrated Tax (Rate) ,dt. 18-11-2021Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No.17/2021-Integrated Tax (Rate)

New Delhi, 18th November 2021.

G.S.R……(E).- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.14/2017- 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. 689(E) dated the 28th June, 2017, namely:-

1. In the notification,-
(i) in clause (i), for the words “and motorcycle;”, the words “, motorcycle, omnibus or any other motor vehicle;” shall be substituted;

(ii) after clause (iii), the following clause shall be inserted, namely:-

“(iv) supply of “restaurant service” other than the services supplied by restaurants, eating joints, etc. located at specified premises.”

2. In the said notification, in Explanation, –

(i) in item (b), for the words, brackets, numbers and figures “and “motorcycle” shall have the same meanings as assigned to them respectively in clauses (22), (25), and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of
1988).”, the words, brackets, numbers and figures,“, motorcycle, motor vehicle, and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor
Vehicle Act, 1988 (59 of 1988).” shall be substituted;

(ii) after the item (b), the following shall be inserted namely, –

“(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”

2. This notification shall come into force with effect from the 1st day of January 2022.

[F. No. 354/207/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 14/2017 – Integrated Tax (Rate), dated the 28th June 2017, vide number G.S.R. 689(E), dated the 28th June 2017
and last amended by notification No. 23/2017 – Integrated Tax (Rate), dated the 22nd August 2017 vide number G.S.R. 1052(E), dated the 22nd August 2017-

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NOTIFICATION-16/2021- Integrated Tax (Rate) ,dt. 18-11-2021Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2021 – Integrated Tax (Rate)

New Delhi, 18th November 2021.

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6, and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary for the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28th June 2017, namely:-

In the said notification, in the TABLE, –
(i) against serial number 3, in column (3), in the heading “ Description of Services”, the words “or a Governmental authority or a Government Entity” shall be omitted;
(ii) against serial number 3A, in column (3), in the heading “ Description of Services”, the words “or a Governmental authority or a Government Entity” shall be omitted;
(iii) against serial number 16, in column (3), in the heading “ Description of Services”, after item (c), the following shall be inserted, namely,

“Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017).”;
(iv) against serial number 18, in column (3), in the heading “ Description of Services” after the item (e), the following shall be inserted, namely, –

“Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017).”

2. This notification shall come into force with effect from the 1st day of January 2022.

[F. No. 354/207/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 9/2017 – Integrated Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June 2017 and last amended by
notification No. 07/2021 – Integrated Tax (Rate), dated the 30th September 2021 vide number G.S.R. 690(E.), dated the 30th September 2021.

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NOTIFICATION-15/2021- Integrated Tax (Rate) ,dt. 18-11-2021Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2021- Integrated Tax (Rate)

New Delhi, 18th November 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv), and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16, and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary for the public interest so to do, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- 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. 683(E), dated the 28th June 2017, namely:-

In the said notification, in the TABLE, –

(i) against serial number 3,-
(1) in column (3), in the heading “Description of Service” , in items (iii),(vi),(ix), and (x), for the words and symbols “Union territory, a local authority, a Governmental Authority or a Government Entity” the words and symbols “Union territory or a local authority” shall be substituted;
(2) in column (3), in the heading “Description of Service”, in item (vii), for the words and symbols “Union territory, local authority, a Governmental Authority or a Government Entity” the words and symbols “Union territory or a local authority” shall be substituted;
(3) in column (5), in the heading “Condition” ,the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted;

(ii) against serial number 26 in column (3), in the heading “Description of Service”, in item (i), in clause (b), after the words, numbers, figures, and brackets “Customs Tariff Act, 1975 (51 of 1975)” the words “except services by way of dyeing or printing of the said textile and textile products” shall be inserted.

2. This notification shall come into force with effect from the 1st day of January 2022.

[F. No.354/207/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 08/2017 – Integrated Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June 2017 and last amended by notification No. 06/2021-Integrated Tax (Rate), dated the 30th September 2021 vide number G.S.R. 689 (E), dated the 30 th September 2021.

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14/2021- Integrated Tax (Rate) ,dt. 18-11-2021Seeks to further amend notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 14/2021-Integrated Tax (Rate)

New Delhi, the 18th November 2021

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 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:-

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