NOTIFICATION NO-05/2021- Integrated Tax (Rate) ,dt. 14-06-2021 Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 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. 05/2021-Integrated Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the IntegratedGoods and Services Tax Act, 2017 (13 of 2017) (hereafter in this notification referred to as “the said Act”), theCentral Government, on being satisfied that it is necessary in the public interest so to do, on therecommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, fallingunder the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs TariffAct, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Tablebelow, from the so much of the integrated tax leviable thereon under section 5of the said Act, as in excess ofthe amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

MORE..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-5-2021-igst-rate-english.pdf

Leave a Reply

Your email address will not be published. Required fields are marked *