Notification No. 07/2021-Integrated Tax (Rate) [N10-TW1]

In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub- section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, -

(i) against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;

(ii) against serial number 10AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted;

(iii) after serial number 10AA and the entries relating thereto, the following shall be inserted, namely : -

(1) (2) (3) (4) (5) “10AB Chapter Services provided by and to Asian Nil Provided that Director (Sports), Ministry of 99 Football Confederation (AFC) and its Youth Affairs and Sports certifies that the subsidiaries directly or indirectly services are directly or indirectly related to related to any of the events under AFC any of the events under AFC Women's Asia Women's Asia Cup 2022 to be hosted Cup 2022.”; in India.

(iv) against serial numbers 10E and 14, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;

(v) against serial numbers 20A and 20B, in column (5), for the figures “2021”, the figures “2022” shall be substituted;

(vi) serial number 45 and the entries relating thereto shall be omitted;

(vii) after serial number 64 and the entries relating thereto, the following shall be inserted, namely:-

(1) (2) (3) (4) (5) “64A Heading 9991 Services by way of granting Nil Nil”; National Permit to a goods carriage to operate through-out India / contiguous States.

(viii) against serial number 75, in column (3), after the words “for which”, the figures, symbol and words “75% or more of the” shall be inserted;

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(ix) against serial numbers 77A and 83, in column (3), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted;

(x) after serial number 85A and the entries relating thereto, the following shall be inserted, namely : -

(1) (2) (3) (4) (5) “85B Heading Services by way of right to admission to the events organised under Nil Nil”; 9996 AFC Women's Asia Cup 2022

2. This notification shall come into force with effect from the 1 st day of October, 2021.