Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021

Last updated: 16 July 2021

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This notification introduces amendments to the existing GST rates for certain services, as recommended by the GST Council in its 44th meeting. Specifically, it adjusts the central tax rate for a particular service described in serial number 3, item (iv) of the principal notification. During the period from 14th June 2021 to 30th September 2021, this service will be taxed at a reduced rate of 2.5% central tax, regardless of the previously specified rate.

Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2021- Central Tax (Rate) New Delhi, the 14th June, 2021 G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Counci

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FAQ :

This notification seeks to amend Notification No. 11/2017-Central Tax (Rate) to notify revised GST rates for various services, based on the recommendations of the GST Council.

The notification amends the central tax rate for a service described in serial number 3, item (iv) of the principal notification No. 11/2017-Central Tax (Rate).

For the period beginning from 14th June 2021 and ending with 30th September 2021, the central tax on this service will be levied at the rate of 2.5%.

Yes, the central tax will be levied at 2.5% irrespective of the rate previously specified in column (4) of the table for this service during the specified period.

The amendment regarding the 2.5% central tax rate is effective from 14th June 2021.

Notification No : 04/2021- Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-2021-2020-cgst-rate.pdf

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