Amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018

Last updated: 31 December 2021

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This notification introduces amendments to Central Tax (Rate) Notification No. 21/2018, which was originally issued on 26th July 2018. The changes involve specific HSN codes within the notification's table. Specifically, S. No. 4's entry in column (2) will be updated to '4414', and S. No. 29's entry in column (2) will be updated to '7419 80'. These amendments are set to take effect from 1st January 2022.

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 28th December, 2021

Notification No. 20/2021-Central Tax (Rate)

G.S.R. 898(E). - In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2018-Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 695(E), dated the 26thJuly, 2018, namely :-

In the said notification, in the TABLE, –

(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;

(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;

2. This notification shall come into force on the 1stday of January, 2022.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
RAJEEV RANJAN, Under Secy.

FAQ :

This notification amends the Central Tax (Rate) Notification No. 21/2018, originally dated 26th July 2018, by updating specific HSN codes.

The amendments introduced by this notification will come into force on the 1st day of January, 2022.

The amendments affect S. No. 4, where the entry in column (2) is changed to '4414', and S. No. 29, where the entry in column (2) is changed to '7419 80'.

The original notification being amended is Notification No. 21/2018-Central Tax (Rate), dated 26th July 2018.

Notification No : 20/2021-Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-20-2021-cgst-rate.pdf

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