Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017

Last updated: 03 January 2022

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This notification introduces amendments to the Integrated Tax (Rate) rules, specifically superseding notification 14/2021-IT(R) dated 18.11.2021. It also amends Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The changes, effective from 1st January 2022, modify the description of services and omit certain conditions related to specific entities. These updates are made in the public interest based on the Council's recommendations.

MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st December, 2021 Notification No. 22/2021-Integrated Tax (Rate) G.S.R. 924(E). -In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of theIntegrated Goods and Services Tax Act, 2017(13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of theCentral Goods and Services Tax

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FAQ :

The main purpose is to supersede a previous notification (14/2021-IT(R)) and amend an existing one (No. 8/2017-Integrated Tax (Rate)) concerning integrated tax rates.

These amendments are effective from the 1st day of January, 2022.

This notification supersedes Notification No. 15/2021-Integrated Tax (Rate) dated 18th November 2021 and amends Notification No. 8/2017-Integrated Tax (Rate) dated 28th June 2017.

For certain service descriptions (items (iii),(vi),(ix),(x), and (vii)), the reference to 'a local authority, a Governmental Authority or a Government Entity' is being replaced with 'Union territory or a local authority'.

Yes, the entries in the 'Condition' column against items (iii),(vi),(vii),(ix) and (x) are being omitted.

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Notification No : 22/2021-Integrated Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-22-2021-igst-rate-english.pdf

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