INDIA CODE

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Notification No. 39/2021-Central Tax [N10-VNQ]

As at 7 September 2026. In force from 21 December 2021.

Dates: made 21 December 2021; in force 21 December 2021; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 21st December, 2021. Band A.

Cite: Notification No. 39/2021-Central Tax [N10-VNQ]. Machine: N10-VNQ.

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1st day of January, 2022, as the date on which the provisions of sections 108, 109 and 113 to 122 of the said Act shall come into force.

Made under

Recital: "In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government". Names clause (b) of 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"

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

Notification No. 39/2021-Central Tax [N10-VNQ]