Central Tax Notifications (Rate)

CGST Notification rate 01/2021

TitleSeeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.

– In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, 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.1/2017-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. 673(E), dated the 28th June, 2017, namely:-

In the said notification, –

(a) in Schedule I – 2.5%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;

(b) after Schedule I, in the List 1,after serial number 230 and the entries relating thereto, the following shall be inserted, namely-

“(231). Diethylcarbamazine ”.

2. This notification shall come into force on the 2 nd day of June, 2021.