INDIA CODE
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Notification No. 16/2021-Central Tax [N10-S5T]

As at 7 September 2026. In force from 1 June 2021.

Dates: made 1 June 2021; in force 1 June 2021; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 1st June, 2021. Band A.

Cite: Notification No. 16/2021-Central Tax [N10-S5T]. Machine: N10-S5T.

In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of June, 2021, as the date on which the provisions of section 112 of the said Act shall come into force.

Made under

Recital: "In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government". Names sub-section (2) of section 1 of the Finance Act, 2021. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 1 of the Finance Act, 2021"

"sub-section (2) of section 1 of the Finance Act, 2021"

Notification No. 16/2021-Central Tax [N10-S5T]