[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2021-Integrated Tax (Rate)
New Delhi, the 27th October, 2021
G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-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. 666(E), dated the 28th June, 2017, namely:-
In the said notification, –
(a) in Schedule II – 12%, S. No. 243 and the entries relating thereto shall be omitted;
(b) in Schedule III – 18%, against S. No. 452P, in column (3), the words “in respect of Information Technology
software” shall be omitted.