GST INDIA Biz — This notification omits S. No. 243 from the 6% Schedule and removes the words “in respect of Information Technology software” from a 9% Schedule entry. The amendment corrects classification overlap and ensures consistency in rate application. Iss

Notification No. 14/2021

Date: November 18, 2021

Subject: This notification omits S. No. 243 from the 6% Schedule and removes the words “in respect of Information Technology software” from a 9% Schedule entry. The amendment corrects classification overlap and ensures consistency in rate application. Iss

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Description:

This notification omits numerous concessional entries, inserts detailed textile and apparel headings, and rationalises rates on fabrics, yarns, made-ups and footwear. It also introduces revised entries for footwear below ₹1,000 and omits certain 9% Schedule entries. The changes significantly altered GST structure for the textile sector.

Issued for earlier notification?

Yes — amends Notification 01/2017–CT (Rate).

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