The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 1/2021 – Goods and Service Tax Compensation [G.S.R. 859(E)] dated 16th December 2021 amends the Notification No 1/2018 – Goods and Service Tax Compensation dated 14th November 2018.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th December, 2021
No. 1/2021–Goods and Services Tax Compensation
G.S.R. 859(E).—In exercise of the powers conferred by sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government hereby makes the following amendment in the Notification No. 1/2018 (Goods and Service Tax Compensation) dated 14th November, 2018 published in the Gazette of India vide number G.S.R. 1116 (E) dated 15th November, 2018, namely:-
In the said notification in the Table, under the heading Tamil Nadu, against serial number 99 in column (3), for the words, brackets and figures “Tamil Nadu Sugar Cane Cess (Validation) Act, 1963” the words, figures and brackets “ Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)” shall be substituted.
[F. No. S. 31011/03/2014-SO (ST) Part5] MAHENDRA NATH, Under Secy.
Note :- The Principle Notification No. 1/2018(Goods and Service Tax Compensation),dated 14th November, 2018 published in the Gazette of India [Extraordinary, part-II-Section (3) sub-section (i), No. 817] dated November 15, 2018/ Kartika 24, 1940.
