Notification No. 04/2021
Date: June 14, 2021
Subject: Amendment to Notification No. 11/2017–Central Tax (Rate) providing temporary concessional GST rate on certain services.
Description:
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).