NOTIFICATION NO-02/2021-Integrated Tax (Rate) ,dt. 02-06-2021 Seeks to amend notification No. 08/2017- Integrated 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.


Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Integrated Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 5,sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and ServicesTax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, subsection (1) of Section 16 and section 148of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, herebymakes the following further amendments in the notification of the Government of India, in the Ministry ofFinance (Department of Revenue) No.08/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the28thJune, 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


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