Notification No. 19/2021
Date: December 28, 2021
Subject: Amendment to Notification No. 2/2017–Integrated Tax (Rate) revising exemptions for agricultural and food products.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising entries relating to fish, nuts, vegetables, tender coconut water and aircraft parts, and by omitting certain exemption entries. The amendment refines exemption coverage and aligns it with updated tariff descriptions and GST Council recommendations.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).