Notification 6/2021 - Integrated Tax Rate

Date: September 30, 2021

Effective From: October 1, 2021

Subject

Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

Related Sections

CGST
Section 148: Special procedure for certain processes
IGST
Section 20: Application of provisions of Central Goods and Services Tax Act.

Related Subsections

CGST
Section 15(5): Value of taxable supply
CGST
Section 16(1): Eligibility and conditions for taking input tax credit
IGST
Section 5(1): Levy and collection
IGST
Section 5(3): Levy and collection
IGST
Section 5(4): Levy and collection
IGST
Section 6(1): Power to grant exemption from tax.

Related Case Laws

No related case laws found for this notification.