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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Central Tax (Rate)
New Delhi, the 14th June, 2021
G.S.R......(E).- In exercise of the powers
conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9,
sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of
section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Central Government, on the recommendations of the Council, and on
being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central
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. 690(E),
dated the 28th June, 2017, namely:-
2. In the said
notification, in the Table, against serial number 3, in column (3), in item
(iv), after clause (f), the following shall be inserted, namely, -
“
Provided that during the period beginning from the 14th June, 2021 and
ending with the 30th September, 2021, the central tax on service of
description as specified in clause (f), shall, irrespective of rate specified
in column (4), be levied at the rate of 2.5 per cent.’’.
[F.No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: - The principal notification No. 11/2017 -
Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and
was last amended by notification No. 02/2021 - Central Tax (Rate), dated the
2nd June, 2021 vide number G.S.R.377 (E), dated the 2nd June, 2021.
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