Seeks to amend notification No. 1/2017- Integrated Tax (Rate)

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 8/2021-Integrated Tax (Rate)

New Delhi, the 30thSeptember, 2021

G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 5of 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 28thJune, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28thJune,
2017, namely:-
In the said notification, –
(a) in Schedule I – 5%, –
(i) after S. No. 71 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: –

(ii) S. Nos. 138 to 148 and the entries relating thereto shall be omitted;
(iii) after S. No. 186 andthe entries relating thereto, the following S. No. and
entries shall be inserted, namely: –

(iv) S. No. 187A and the entries relating thereto shall be omitted;
(v) S. No. 234 and the entries relating thereto shall be omitted;
(vi) in List 1, after item number 231 and the entries relating thereto, the
following shall be inserted, namely: –
“(232) Pembrolizumab (Keytruda)”;

(vii) in List 3, after item number (B) (2) and the entries relating thereto, the
following shall be inserted, namely: –
” (3) Retro fitment kits for vehicles used by the disabled”;
(b) in Schedule II – 12%, –
(i) against S. No. 80A, in column (3), for the entry, the following entry shall
be substituted, namely: –
“Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for
blending with High Speed Diesel)”;
(ii) S. No. 122 and the entries relating thereto shallbe omitted;
(iii) S. Nos. 127 to 132 and the entries relating thereto shall be omitted;
(iv) after S. No. 201 and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: –

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