CBIC notifies Amendment in CGST rate on specified handicraft items WEF 01.01.2022 vide Notification No. 20/2021-Central Tax (Rate) Dated 28th December, 2021 by amending Notification No. 21/2018-Central Tax (Rate), dated the 26th July, 2018
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th December, 2021
Notification No. 20/2021-Central Tax (Rate)
G.S.R. 898(E).— In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2018-Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 695(E), dated the 26thJuly, 2018, namely :-
In the said notification, in the TABLE, –
(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;
(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;
2. This notification shall come into force on the 1stday of January, 2022.
[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
RAJEEV RANJAN, Under Secy.
