Notification No. 20/2021-Integrated Tax (Rate) [N10-VY1]
As at 7 September 2026. In force from 1 January 2022.
In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/2018-Integrated Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 699(E), dated the 26th July, 2018, namely :- In the said notification, in the TABLE, -
(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;
(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;
2. This notification shall come into force on the 1st day of January, 2022.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (2)
"section 6 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017"