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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Integrated Tax (Rate)
New Delhi, the 14th 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 28th June,
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:-
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 integrated tax on service of description as specified in clause (f), shall,
irrespective of rate specified in column (4), be levied at the rate of 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. 8/2017 -
Integrated Tax (Rate), dated the 28th June, 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. 02/2021- Integrated Tax (Rate), the 2nd
June, 2021 vide number G.S.R. 378(E), dated the 2nd June, 2021.
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