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[TO BE PUBLISHED IN THE GAZ ETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB -
SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 07/2021 - Central Tax (Rate)
New Delhi, the 30
th
September, 2021
G.S.R.-----(E). - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of
section 11, sub-section (5) of section 15 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 further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- 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. 691(E), dated the 28th June, 2017, namely:—
In the said notification, in the Table, -
(i) against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or
12AB” shall be inserted;

(ii) against serial number 9AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled”
shall be inserted;

(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely : -

(1) (2) (3) (4) (5)
“9AB Chapter
99
Services provided by and to Asian
Football Confederation (AFC) and its
subsidiaries directly or indirectly related to
any of the events under AFC Women's
Asia Cup 2022 to be hosted in India.
Nil Provided that Director (Sports), Ministry of
Youth Affairs and Sports certifies that the
services are directly or indirectly related to
any of the events under AFC Women's Asia
Cup 2022.”;

(iv) against serial numbers 9D and 13, in column (3), after the figures and letters “12AA”, the word, figures and
letters “ or 12AB” shall be inserted;

(v) against serial numbers 19A and 19B, in column (5), for the figures “2021”, the figures “2022” shall be
substituted;
(vi) serial number 43 and the entries relating thereto shall be omitted;
(vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely:-
(1) (2) (3) (4) (5)
“61A Heading 9991 Services by way of granting
National Permit to a goods
carriage to operate through-out
India / contiguous States.
Nil Nil”;

(viii) against serial number 72, in column (3), after the words “for which”, the figures, symbol and words “75% or
more of the” shall be inserted;

(ix) against serial numbers 74A and 80, in column (3), after the figures and letters “12AA”, word, figures and letters
“ or 12AB” shall be inserted;

(x) after serial number 82A and the entries relating thereto, the following shall be inserted, namely : -

(1) (2) (3) (4) (5)
“82B Heading
9996
Services by way of right to admission to the events organised under
AFC Women's Asia Cup 2022
Nil Nil”;

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


(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 12/2017 - Central Tax (Rate), dated the 28
th
June, 2017 was published in the
Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by
notification No. 05/2020 - Central Tax (Rate), dated the 16th October, 2020, published vide number G.S.R. 643(E),
dated the 16
th
October, 2020.