IGST 5% on Toy Balloons Made of Natural Rubber Latex
·
5%
IGST on Diethylcarbamazine
[Notification No. 01/2021 –
Integrated Tax (Rate) dated 2 June 2021]
G.S.R.....(E).-
In exercise of the powers conferred by sub-section (1) of section 5 of 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 28th June, 2017,published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th June,
2017, namely:-
In the said
notification, -
(a) in Schedule I - 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.
[F.
No. 354/53/2021]