Seeks to 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.
NOTIFICATION
New Delhi, the 30th September, 2021
No. 07/2021- Integrated Tax (Rate)
G.S.R. 690(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of
section 5, sub-section (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:-