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Date: 2021-10-27 Category: Extra Ordinary State: Union Government Country: India

IPR entry amendment 132021

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains three notifications from the Ministry of Finance, Department of Revenue, concerning amendments to Central Tax Rate, Integrated Tax Rate, and Union Territory Tax Rate. All three notifications, numbered 13/2021 and dated October 27, 2021, modify previous notifications from June 28, 2017, and were formulated based on the recommendations of the Council. The notifications were published in the Gazette of India. Key Points / Main Content: Central Tax Rate (G.S.R. 763E) Amendments: * Schedule II, S. No. 243 and related entries are omitted. * In Schedule III, S. No. 452P, the phrase "in respect of Information Technology software" is omitted from column 3. Integrated Tax Rate (G.S.R. 764E) Amendments: * Schedule II, S. No. 243 and related entries are omitted. * In Schedule III, S. No. 452P, the phrase "in respect of Information Technology software" is omitted from column 3. Union Territory Tax Rate (G.S.R. 765E) Amendments: * Schedule II, S. No. 243 and related entries are omitted. * In Schedule III, S. No. 452P, the phrase "in respect of Information Technology software" is omitted from column 3. Impact Analysis: Taxpayers: Impact: Taxpayers involved in the supply of goods or services affected by the amendments to the Central Tax Rate, Integrated Tax Rate and Union Territory Tax Rate will experience a change in their tax obligations. Specifically, the removal of entries related to S. No. 243 in Schedule II and the omission of "in respect of Information Technology software" in Schedule III, S. No. 452P, column 3, will affect the applicable tax rates and classifications for certain transactions. Action Required: Review current tax practices and systems to ensure compliance with the updated tax rates and classifications. Update invoices and accounting records to reflect these changes. Tax Authorities: Impact: Tax authorities are responsible for implementing and enforcing the amended tax regulations. This includes updating guidance, systems, and procedures to reflect the changes. Action Required: Update internal systems and provide guidance to taxpayers on the implementation of the new tax rates and classifications. Ensure that tax assessments and audits reflect the changes outlined in the notification. Council: Impact: The council made recommendations regarding the changes to the tax rates, therefore the impact on them is that their recommendations have been implemented. Action Required: No further action required.

Key Entities Referenced

Ministry of Finance: The ministry responsible for these notifications. Department of Revenue: The department within the Ministry of Finance that issued the notifications. Central Goods and Services Tax Act, 2017: A key law related to Goods and Services Tax in India. Integrated Goods and Services Tax Act, 2017: A key law related to Integrated Goods and Services Tax in India. Union Territory Goods and Services Tax Act, 2017: A key law related to Union Territory Goods and Services Tax in India. New Delhi: The city where the notification was issued, New Delhi, Delhi. Rajeev Ranjan: The Under Secretary who signed the notifications. Council: The council on whose recommendations the Central Government makes the amendments
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27102021-230767 xxxGIDHxxx CG-DL-E-27102021-230767 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 617] नई दिल्ली, बुधिार, अक्त बू र 27, 2021/कार्तकि 5, 1943 No. 617] NEW DELHI, WEDNESDAY, OCTOBER 27, 2021/KARTIKA 5, 1943 जित्त ं्ं ाल (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 27 अक्त ूबर, 2021 स.ं 13/2021- केन्‍दर ी कर िर सा.का.जन. 763 अ .—केन्‍द री ंाल एिं सेिाकर अजधजन ं, 2017 (2017 का 12 की धारा 9 की उप-धारा 1 और धारा 15 की उप-धारा 5 के तहत प्रित् त िजतिय का प्र गग करत े ुए, केन्‍द र सरकार, पररषि ्की जसफाररि के आधार पर, एतद्द्वारा, भारत सरकार, जित् त ंं्ाल रािस्ट् ि जिभाग की अजधसूचना सं्‍ ा 1/201 - केन्‍द री कर िर , दिनांक 28 िून, 2017, जिसे सा.का.जन. 673 अ , दिनांक 28 िून, 2017, के तहत भारत के रािप्, असाधारण, के भाग II, खंड 3, उप-खंड (i) ंें प्रकाजित दक ा ग ा था, ंें और आगे भी जनम्न जलजखत संिगधन करती ह, था: - उतिय अजधसूचना ं,ें - (क) अनुसूची II - 6% ं,ें क्रं सं्‍ ा 243 और उससे संबंजधत प्रजिजि कग जनरजसत दक ा िाएगा; (ख) अनुसूची III - 9% ं,ें क्रं सं्‍ ा 452त के सांने, कॉलं 3) ं,ें "सूचना प्रौद्यगजगकी सॉफ्टिे र ंाल के संबंध ंें" िब्ि का जनरसन दक ा िाएगा । [फा. स.ं 354/207/2021-टी.आर. ]ू रािीि रंिन, अिर सजचि 6212 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नगट : प्रधान अजधसूचना सं्‍ ा 1/201 - केन्‍द री कर िर , दिनांक 28 िून, 2017, कग सा.का.जन. 673 अ , दिनांक 28 िनू , 2017, के तहत भारत के रािप्, असाधारण भाग-II, खंड-3, उप-खंड i), ं ें प्रकाजित दक ा ग ा था, और इसंें अंजतं बार अजधसूचना सं्‍ ा 08/2021- केन्‍द री कर िर , दिनांक 30 जसतम्ब र, 2021, जिसे सा.का.जन. 693 अ , दिनांक 30 जसतम्ब र, 2021, के तहत भारत के रािप्, असाधारण भाग-II, खंड-3, उप-खंड i) ं ेंप्रकाजित, के द्वारा संिगधन दक ा ग ा था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th October, 2021 No. 13/2021-Central Tax (Rate) G.S.R. 763(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 II – 6%, S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule III – 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted. [F. No. 354/207/2021-TRU] 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. 08/2021 – Central Tax (Rate), dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 693(E)., dated the 30th September, 2021. अजधसचू ना नई दिल् ली, 27 अक्त ूबर, 2021 स.ं 13/2021-एकीकृत कर िर सा.का.जन. 764 अ .— एकीकृत ंाल एि ं सेिाकर अजधजन ं, 2017 (2017 का 13 , की धारा 5 की उप-धारा 1 और केन्‍द री ंाल एिं सिे ाकर अजधजन ं, 2017 (2017 का 12 , धारा 15 की उप-धारा 5 के तहत प्रित् त िजतिय का प्र गग करत े ुए, केन्‍द र सरकार, पररषि ् की जसफाररि के आधार पर, एतद्द्वारा, भारत सरकार, जित् त ंं्ाल रािस्ट् ि जिभाग की अजधसूचना सं्‍ ा 1/201 -एकीकृतकर िर , दिनांक 28 िून, 2017, जिसे सा.का.जन. 666 अ , दिनांक 28 िून, 2017, के तहत भारत के रािप्, असाधारण, के भाग II, खड 3, उप-खंड (i) ंें प्रकाजित दक ा ग ा था, ंें और आग ेभी जनम्न जलजखत संिगधन करती ह, था: - उतिय अजधसूचना ं,ें- (क) अनुसूची II - 12% ं,ें क्रं सं्‍ ा 243 और उससे संबंजधत प्रजिजि कग जनरजसत दक ा िाएगा; (ख) अनुसूची III - 18% ं,ें क्रं सं्‍ ा 452त के सांन,े कॉलं 3) ं,ें "सूचना प्रौद्यगजगकी सॉफ्टिे र ंाल के संबंध ंें" िब्ि का जनरसन दक ा िाएगा । [फा. सं. 354/207/2021-टी.आर. ]ू रािीि रंिन, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3 नगट : प्रधान अजधसूचना सं्‍ ा 1/201 -एकीकृत कर िर , दिनांक 28 िून, 2017, कग सा.का.जन. 666 अ , दिनांक 28 िून, 2017, के तहत भारत के रािप्, असाधारण भाग-II, खंड-3, उप-खंड i), ंें प्रकाजित दक ा ग ा था, और इसंें अंजतं बार अजधसूचना सं्‍ ा 08/2021-एकीकृत कर िर , दिनांक 30 जसतम्ब र, 2021, जिसे सा.का.जन. 698 अ , दिनांक 30 जसतम्ब र, 2021, के तहत भारत के रािप्, असाधारण भाग-II, खंड-3, उप-खंड i) ंें प्रकाजित दक ा ग ा था, के द्वारा संिगधन दक ा ग ा था। NOTIFICATION New Delhi, the 27th October, 2021 No. 13/2021-Integrated Tax (Rate) G.S.R. 764(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 II – 12%, S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule III – 18%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted. [F. No. 354/207/2021-TRU] RAJEEV RANJAN, Under Secy. Note: The principal notification No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017, and was last amended by notification No. 08/2021 – Integrated Tax (Rate), dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 698(E)., dated the 30th September, 2021. अजधसचू ना नई दिल् ली, 27 अक्त ूबर, 2021 स.ं 13/2021- सघं राज् कर िर सा.का.जन. 765 अ .— संघ राज् ंाल एि ं सेिाकर अजधजन ं, 2017 (2017 का 14), की धारा 7 की उप- धारा 1) और केन्‍दर ी ंाल एिं सेिाकर अजधजन ं, 2017 (2017 का 12) धारा 15 की उप-धारा 5) के तहत प्रित् त िजतिय का प्र गग करते ुए, केन्‍द र सरकार, पररषि ् की जसफाररि के आधार पर, एतद्द्वारा, भारत सरकार, जित् त ंं्ाल रािस्ट् ि जिभाग की अजधसूचना सं्‍ ा 1/2017- संघ राज् कर िर , दिनांक 28 िून, 2017, जिसे सा.का.जन. 710 (अ , दिनांक 28 िून, 2017, के तहत भारत के रािप्, असाधारण, के भाग II, खड 3, उप-खंड i) ं ें प्रकाजित दक ा ग ा था, ं ें और आग े भी जनम्न जलजखत संिगधन करती ह, था: - उतिय अजधसूचना ं,ें - (क अनुसूची II - 6% ं,ें क्रं सं्‍ ा 243 और उससे संबंजधत प्रजिजि कग जनरजसत दक ा िाएगा; (ख अनुसूची III - 9% ं,ें क्रं सं्‍ ा 452त के सांन,े कॉलं 3) ं,ें "सूचना प्रौद्यगजगकी सॉफ्टिे र ंाल के संबंध ं"ें िब्ि का जनरसन दक ा िाएगा । [फा. स.ं 354/207/2021-टी.आर. ]ू रािीि रंिन, अिर सजचि नगट : प्रधान अजधसूचना सं्‍ ा 1/2017-संघ राज् कर िर , दिनांक 28 िून, 2017, कग सा.का.जन. 710(अ , दिनांक 28 िून, 2017, के तहत भारत के रािप्, असाधारण भाग-II, खंड-3, उप-खंड i), ं ें प्रकाजित4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] दक ा ग ा था, और इसं ें अंजतं बार अजधसूचना सं्‍ ा 08/2021-संघ राज् कर िर , दिनांक 30 जसतम्ब र, 2021, जिसे सा.का.जन. 703(अ , दिनांक 30 जसतम्ब र, 2021, के तहत भारत के रािप्, असाधारण भाग-II, खंड-3, उप-खंड i) ं ें प्रकाजित दक ा ग ा था, के द्वारा संिगधन दक ा ग ा था। NOTIFICATION New Delhi, the 27th October, 2021 No. 13/2021-Union Territory Tax (Rate) G.S.R. 765(E).— In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union Territory 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. 710(E), dated the 28th June, 2017, namely:- In the said notification, - (a) in Schedule II – 6%, S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule III – 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted.. [F. No. 354/207/2021-TRU] RAJEEV RANJAN, Under Secy. Note: The principal notification No.1/2017-Union territory 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. 710(E). , dated the 28th June, 2017, and was last amended by notification No. 08/2021 – Union territory Tax (Rate), dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703(E)., dated the 30th September, 2021. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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