Notification No. 13/2021
Date: October 27, 2021
Subject: Amendment to Notification No. 1/2017–Integrated Tax (Rate) relating to omission of specified IT software and other entries.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting Serial No. 243 from Schedule II (12%) and deleting the words “in respect of Information Technology software” against Serial No. 452P in Schedule III (18%). The amendment rationalises the rate structure and removes sector-specific references in line with GST Council recommendations.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).