Notification 5/2021 - Central Tax Rate
Date: June 14, 2021
Effective From: June 14, 2021
Subject
Provides the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021
Content
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in…