NOTIFICATION NO-04/2021-Central Tax (Rate) ,dt. 14-06-2021 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.


Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Central Tax (Rate)

New Delhi, the 14th 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 the
recommendations 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 of Finance
(Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017,namely:-

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause(f), the following shall be inserted, namely, –

“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30thSeptember, 2021, the central tax on service of description as specified in clause (f), shall, irrespectiveOF rate specified in column (4), be levied at the rate of 2.5 per cent.’’.

[F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 11/2017 – Central Tax (Rate, dated the 28th June, 2017 was published inthe Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended
by notification No. 02/2021 – Central Tax (Rate), dated the 2nd June, 2021 vide number G.S.R.377 (E), dated the2nd June, 2021.


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