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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Integrated Tax (Rate)
New Delhi, the 2nd June, 2021
G.S.R......(E).- In exercise of the powers
conferred by sub-section (1), (3) and subsection (4) of section 5, sub-section
(1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section
(5) of section 15, subsection (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.08/2017- Integrated Tax (Rate), dated the 28thJune,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 683(E), dated the 28thJune, 2017, namely:-
In the said notification, in the Table,
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(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in
column (3) , in the conditions in column (5), in the fourth proviso, in the
Explanation, after clause (ii), the following clause shall be inserted, namely-
“(iii) the landowner-promoter shall be eligible to utilise the credit of tax
charged to him by the developerpromoter for payment of tax on apartments
supplied by the landowner-promoter in such project.” ;
(b) in serial number
25,-
(i) after item (ia) in column (3) and the entries relating thereto, in
columns (3), (4) and (5), the following items and entries shall be inserted,
namely –
| (3) |
(4) |
(5) |
| “(ib) Maintenance, repair or overhaul services in respect of ships
and other vessels, their engines and other components or parts. |
5 |
” |
(ii) in item (ii), in column (3),
for the word, brackets, figures and letter “ and (ia)”, the brackets,
figures, letter and word “,(ia) and (ib)” shall be substituted.
2.
This notification shall come into force with effect from the 2nd day of
June, 2021.
[F. No.354/53/2021 -TRU]
(Rajeev
Ranjan)
Under Secretary to the Government of India
Note: -The principal notification No.
8/2017 - Integrated Tax (Rate), dated the 28thJune, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 683(E), dated
the 28th June, 2017 and was last amended by Notification No. 02/2020-
Integrated Tax (Rate), the 26th March, 2020 vide number G.S.R. 222(E),
dated the 26th March, 2020.
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