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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Integrated Tax
New Delhi, the 2nd June, 2021
G.S.R......(E).- In exercise of the powers
conferred by sub-section (13) of section 13 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it
is necessary in order to prevent double taxation or non-taxation of the supply
of a service, or for the uniform application of rules, 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.4/2019- Integrated Tax, dated the 30th September, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 748 (E), dated the 30th September, 2019,
namely:-
In the said notification, in Table A, after serial number (2) and
the entries relating thereto, the following serial number and entry shall be
inserted, namely: -
| (1) |
(2) |
(3) |
| “3 |
Supply of maintenance, repair or overhaul service in respect of
ships and other vessels, their engines and other components or parts
supplied to a person for use in the course or furtherance of business |
The place of supply of services shall be the location of the
recipient of service.” |
2. This notification shall come into force with
effect from the 2nd day of June, 2021.
[F. No. 354/53/2021]
Rajeev Ranjan)
Under
Secretary to the Government of India
Note: - The principal notification No. 04/2019 -
Integrated Tax, dated the 30th September, 2019 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 748 (E), dated the 30th September, 2019
and was last amended by notification No. 02/2020 – Integrated Tax, dated the
26th March, 2020 vide number G.S.R. 224 (E), dated the 26th March, 2020.
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