Notification 1/2021 - Integrated Tax Rate

Date: June 2, 2021

Effective From: June 2, 2021

Subject

Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in IGST rate of goods.

Content


G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 5%, against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;

(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be

inserted, namely-

“(231). Diethylcarbamazine ”.

2. This notification shall come into force on the 2nd day of June, 2021.

[F. No. 354/53/2021]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017 and was last amended by notification No. 03/2020-Integrated Tax(Rate), dated the 25th March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 217(E),dated the 25th March, 2020.

Related Case Laws

No related case laws found for this notification.