[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.21/2021-Central Tax (Rate)
New Delhi, the 31st December, 2021
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and 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, and in supersession of notification of the Government of India in the Ministry
of Finance (Department of Revenue), No.14/2021-Central Tax (Rate), dated the 18th November, 2021, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 816(E), dated the
18th November, 2021, hereby makes the following further amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue) No.01/2017- 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.
673(E), dated the 28th June, 2017, namely:-
In the said notification, –
a. in Schedule I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;
b. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: –
“171A1 64 Footwear of sale value not exceeding Rs.1000 per pair.”
2. This notification shall come into force on the 1st day of January, 2022.
[F.No. 354/79/2021-TRU]
(Gaurav Singh)
Deputy Secretary to the Government of India
Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June,
2017, and was last amended vide notification No. 18/2021 – Central Tax (Rate), dated the 28th December, 2021,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 892(E),
dated the 28th December, 2021.
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