Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2021- Integrated Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (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:-
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 10AA, in column (3), after the words “hosted in India”, the words “whenever
rescheduled” shall be inserted;
(iii) after serial number 10AA and the entries relating thereto, the following shall be inserted, namely : –

(iv) against serial numbers 10E and 14, in column (3), after the figures and letters “12AA”, the word, figures
and letters “ or 12AB” shall be inserted;
(v) against serial numbers 20A and 20B, in column (5), for the figures “2021”, the figures “2022” shall be
substituted;
(vi) serial number 45 and the entries relating thereto shall be omitted;
(vii) after serial number 64 and the entries relating thereto, the following shall be inserted, namely:-

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