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

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 the Integrated 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 the Central Goods and Services Tax Act, 2017 (12 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 , and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/2021 – Integrated Tax (Rate), dated the 18^th November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 808(E), dated the 18^th November, 2021, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28th June, 2017, namely:-

In the said notification, in the TABLE, against serial number 3,-

1) in column (3), in the heading “Description of Service”, in items (iii),(vi),(ix) and (x), for the words and symbols “Union territory, a local authority, a Governmental Authority or a Government Entity” the words and symbols “Union territory or a local authority” shall be substituted;

2) in column (3), in the heading “Description of Service”, in item (vii), for the words and symbols “Union territory, local authority, a Governmental Authority or a Government Entity” the words and symbols “Union territory or a local authority” shall be substituted;

3) in column (5), in the heading “Condition” ,the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted.

2. This notification shall come into force with effect from the 1st day of January, 2022.

[F. No. 354/79/2021-TRU]

GAURAV SINGH, Dy. Secy.

Note : The principal notification No. 08/2017 - Integrated Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended by notification No. 06/2021-Integrated Tax (Rate), dated the 30^th September, 2021 vide number G.S.R. 689 (E), dated the 30^th September, 2021.