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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. 22/2021- Integrated Tax (Rate)
New Delhi, 31
st
December, 2021.
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of
section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), read with 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 , and in supersession of notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 15/2021 – Integrated Tax (Rate),
dated the 18
th
November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 808(E), dated the 18
th
November, 2021, hereby makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017-
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. 683(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, against serial number 3,-
1) in column (3), in the heading “Description of Service”, in items (iii),(vi),(ix) and (x), for the
words and symbols “Union territory, a local authority, a Governmental Authority or a
Government Entity” the words and symbols “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 and symbols
“Union territory, local authority, a Governmental Authority or a Government Entity” the
words and symbols “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.

2. This notification shall come into force with effect from the 1st day of January, 2022.
[F. No.354/79/2021-TRU]
(Gaurav Singh)
Deputy Secretary to the Government of India

Note: -The principal notification No. 08/2017 - Integrated Tax (Rate), dated the 28
th
June, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended
by notification No. 06/2021-Integrated Tax (Rate), dated the 30
th
September, 2021 vide number G.S.R. 689 (E),
dated the 30
th
September ,2021.
notifications no 22 2021 integrated tax rate | iKargos