Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021
NOTIFICATION
New Delhi, the 30th September, 2021
No. 07 /2021-Central Tax (Rate)
G.S.R. 688(E).— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1)
of section 11, 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.12/2017- Central 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. 691(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 9AA, in column (3), after the words ―hosted in India‖, the words ―whenever rescheduled‖
shall be inserted;
(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely : –