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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. 15/2021- Central Tax (Rate)
New Delhi, 18
th
November, 2021.
G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of
section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section
148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied
that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the
following amendments further to amend in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue) No.11/2017- 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. 690(E), dated the 28th June, 2017,
namely:-
In the said notification, in the TABLE, -

(i) against serial number 3,-
(1) in column (3),in the heading “Description of Service”, in items (iii),(vi),(ix) and (x), for the
words “Union territory, a local authority, a Governmental Authority or a Government Entity”
the words “Union territory or a local authority” shall be substituted;
(2) in column (3), in the heading “Description of Service”, in item (vii), for the words “Union
territory, local authority, a Governmental Authority or a Government Entity” the words
“Union territory or a local authority” shall be substituted;
(3) in column (5), in the heading “Condition”, the entries against items (iii),(vi),(vii),(ix) and (x),
shall be omitted;
(ii) against serial number 26, in column (3), in the heading “Description of Service”, in item (i), in clause
(b), after the words, numbers, figures and brackets “Customs Tariff Act, 1975 (51 of 1975)” the
words “except services by way of dyeing or printing of the said textile and textile products” shall
be inserted.

2. This notification shall come into force with effect from the 1
st
day of January, 2022.
[F. No.354/207/2021-TRU]


(Rajeev Ranjan)
Under Secretary to the Government of India

Note: - The principal notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended by
notification No. 06/2021 - Central Tax (Rate), dated the 30th September, 2021 vide number G.S.R. 687(E), dated
the 30th September, 2021.
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