This notification amends the Integrated Tax (Rate) Notification No. 22/2018, which was originally issued on 26th July 2018. The changes involve specific HSN codes, with '4414' replacing the existing entry for S. No. 4 and '7419 80' replacing the entry for S. No. 29. These amendments are effective from 1st January 2022.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th December, 2021
NotificationNo. 20/2021-Integrated Tax (Rate)
G.S.R. 899(E). -In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017(13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of I
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FAQ :
This notification amends the Integrated Tax (Rate) Notification No. 22/2018 concerning specific HSN codes.
The entry for S. No. 4 in the table is being amended to substitute '4414' in column (2), and the entry for S. No. 29 is being amended to substitute '7419 80' in column (2).
These amendments shall come into force on the 1st day of January, 2022.
The notification being amended is Notification No. 22/2018-Integrated Tax (Rate), dated 26th July 2018.
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-20-2021-igst-rate-english.pdf