[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. 04/2021- Integrated Tax (Rate)
New Delhi, the 14 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 the recommendationsof the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the followingfurther amendments in the notification of the Government of India, in the Ministry of Finance (Department ofRevenue) No.08/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28thJune, 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 integrated tax on service of description as specified in clause (f), shall, irrespectiveof rate specified in column (4), be levied at the rate of 5 per cent.’’.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
Under Secretary to the Government of India
Note: -The principal notification No. 8/2017 – Integrated Tax (Rate), dated the 28thJune, 2017 was published in theGazette of India, Extraordinary, vide number G.S.R. 683(E), dated the 28th June, 2017 and was last amended by
Notification No. 02/2021- Integrated Tax (Rate), the 2nd June, 2021 vide number G.S.R. 378(E), dated the 2nd June,2021.