Date – 02 Jun 2021
[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
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI
[F. No. 354/53/2021]
NOTIFICATION NO 01/2021-Central Tax (Rate); Dated: June 02, 2021
G.S.R. 374(E).- In exercise of the powers conferred by sub-section (1) of section 9 and subsection (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-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%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;
(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be inserted, namely-
“(231). Diethylcarbamazine”.
2. This notification shall come into force on the 2nd day of June, 2021.
(Rajeev Ranjan)
Under Secy.
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 by notification No.03/2020- Central Tax(Rate), dated the 25th March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number GSR 216(E), dated the 25th March, 2020.