MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st May, 2021
No. 08/2021- Central Tax
G.S.R. 304(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the
recommendations of the Council, hereby makes the following further amendments in notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 13/2017 – Central Tax, dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated
the 28th June, 2017, namely:–
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