Amendment in concessional CGST rate on the specified handicraft items- Notification No. 20/2021-Central Tax (Rate)
Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 11 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.
21/2018-Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 695(E), dated the 26th July, 2018, namely :-
In the said notification, in the TABLE, –
(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;
(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;
- This notification shall come into force on the 1st day of January, 2022.
Also Read:
- Amendment in CGST Rate Schedule notified under section 9 (1)- Notification No. 18/2021-Central Tax (Rate)
- Amendment in CGST exempt goods notified under section 11 (1)- Notification No. 19/2021-Central Tax (Rate)
