This notification, effective from 1st January 2022, supersedes the previous notification 15/2021-CT(R) dated 18.11.2021. It also amends Notification No. 11/2017-CT(Rate) dated 28.06.2017. The amendments primarily involve changes to the description of services and conditions related to specific entities like Union territories, local authorities, governmental authorities, and government entities.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st December, 2021
Notification No. 22/2021-Central Tax (Rate)
G.S.R. 923(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 theCentral Goods and Services Tax Act, 2017(12 of 2017), the Central Government, on being satisfied that it is necessary in the publ
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FAQ :
This notification seeks to supersede notification 15/2021-CT(R) dated 18.11.2021 and amend Notification No. 11/2017-CT(Rate) dated 28.06.2017.
This notification shall come into force with effect from the 1st day of January, 2022.
Amendments include changes in the description of services and conditions. For certain service descriptions, the words 'Union territory, a local authority, a Governmental Authority or a Government Entity' are replaced with 'Union territory or a local authority', and specific conditions are omitted.
Notification No. 15/2021-CT(R) dated 18.11.2021 is superseded, and Notification No. 11/2017-CT(Rate) dated 28.06.2017 is amended.
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-22-2021-cgst-rate.pdf