Notification 21/2021 - Central Tax Rate
Date: December 31, 2021
Effective From: January 1, 2022
Subject
Supersedes notification 14/2021- CT(R) dated 18.11.2021 and amends Notification No 1/2017- CT (Rate) dated 28.06.2017.
Content
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and 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, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021-Central Tax (Rate), dated the 18th…