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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. 13/2021-Integrated Tax (Rate)
New Delhi, the 27
th
October, 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 28
th
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 28
th
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 Secretary to the Government of India

Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the 28
th
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 28
th

June, 2017, and was last amended by notification No. 08/2021 – Integrated Tax (Rate), dated the 30
th

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 30
th
September, 2021.
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