Notification No. 13/2021-Integrated Tax (Rate) [N10-V5J]
As at 7 September 2026. In force from 27 October 2021.
In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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, 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-Integrated 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. 666(E), dated the 28th June, 2017, namely:-
In the said notification, -
(a) in Schedule II – 12%, S. No. 243 and the entries relating thereto shall be omitted;
(b) in Schedule III – 18%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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". Names sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 1/2017-Integrated Tax (Rate) [N10-0HW], 27 October 2021. "No.1/2017-Integrated Tax (Rate), dated t".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017"