The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 13/2021 – Central Tax (Rate) dated 27th October 2021 further amends the Notification No 1/2021 – Central Tax (Rate) dated 28th June 2017.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2021-Central Tax (Rate)
New Delhi, the 27th October, 2021
G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 9 and subsection (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-Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification, –
(a) in Schedule II – 6%, S. No. 243 and the entries relating thereto shall be omitted;
(b) in Schedule III – 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted.
[F.No.354/207/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, and was last amended by notification No. 08/2021 – Central Tax (Rate), dated the 30th September, 2021,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 693(E)., dated the 30th September, 2021.
