Notification No. 15/2021
Date: November 18, 2021
Subject: Amendment to Notification No. 8/2017–Integrated Tax (Rate) revising concessional entries for transport and job work services.
Description:
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional rates under Serial No. 3 to services supplied to Union Territory or local authority only and by omitting related condition clauses. It also amends Serial No. 26 to exclude dyeing or printing of textiles from concessional treatment. The changes narrow concessional applicability and remove ambiguities in service descriptions.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).