CBIC amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 related to Changes in CGST exemption on Supply of services WEF 01.10.2021 vide Notification No. 07/2021- Integrated Tax (Rate) | Dated: 30th September, 2021
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2021- Integrated Tax (Rate)
New Delhi, the 30th September, 2021
G.S.R. 690(E.).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 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, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, –
(i) against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;
(ii) against serial number 10AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted;
(iii) after serial number 10AA and the entries relating thereto, the following shall be inserted, namely : –
| (1) | (2) | (3) | (4) | (5) |
| “10AB | Chapter 99 | Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022 to be hosted in India. | Nil | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022.”; |
(iv) against serial numbers 10E and 14, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;
(v) against serial numbers 20A and 20B, in column (5), for the figures “2021”, the figures “2022” shall be substituted;
(vi) serial number 45 and the entries relating thereto shall be omitted;
(vii) after serial number 64 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “64A | Heading 9991 | Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. |
Nil | Nil”; |
(viii)against serial number 75, in column (3), after the words “for which”, the figures, symbol and words “75% or more of the” shall be inserted;
(ix) against serial numbers 77A and 83, in column (3), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted;
(x) after serial number 85A and the entries relating thereto, the following shall be inserted, namely : –
| (1) | (2) | (3) | (4) | (5) |
| “85B | Heading
9996 |
Services by way of right to admission to the events organised under AFC Women’s Asia Cup 2022 | Nil | Nil”; |
2. This notification shall come into force with effect from the 1st day of October, 2021.
[F. No. 354/207/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: -The principal notification No. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 5/2020 – Integrated Tax (Rate), dated the 16th October, 2020 vide number G.S.R. 643(E), dated the 16th October, 2020.
