NOTIFICATION NO-02/2021-Central Tax (Rate) ,dt. 02-06-2021 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

[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. 02/2021- Central Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) ofsection 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfiedthat it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes thefollowing further amendments in the notification of the Government of India, in the Ministry of Finance(Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune,2017,namely:-

In the said notification, in the Table, –
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), inthe fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely-

“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developerpromoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;(b) in serial number 25,-

(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following itemsand entries shall be inserted, namely –

MORE..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-02-2021-2020-cgst-rate.pdf

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