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

Notification No. 07/2021- Integrated Tax (Rate)

New Delhi, the 30
th
September, 2021
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-
section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), read with 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.9/2017- 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. 684 (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 10AA, in column (3), after the words “hosted in India”, the words “whenever
rescheduled” shall be inserted;

(iii) after serial number 10AA and the entries relating thereto, the following shall be inserted, namely : -

(1) (2) (3) (4) (5)
“10AB 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 10E and 14, in column (3), after the figures and letters “12AA”, the word, figures
and letters “ or 12AB” shall be inserted;

(v) against serial numbers 20A and 20B, in column (5), for the figures “2021”, the figures “2022” shall be
substituted;
(vi) serial number 45 and the entries relating thereto shall be omitted;
(vii) after serial number 64 and the entries relating thereto, the following shall be inserted, namely:-
(1) (2) (3) (4) (5)
“64A 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 75, in column (3), after the words “for which”, the figures, symbol and words “75%
or more of the” shall be inserted;

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(ix) against serial numbers 77A and 83, in column (3), after the figures and letters “12AA”, word, figures and
letters “ or 12AB” shall be inserted;

(x) after serial number 85A and the entries relating thereto, the following shall be inserted, namely : -

(1) (2) (3) (4) (5)
“85B 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. 9/2017 - Integrated Tax (Rate), dated the 28
th
June, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28
th
June, 2017 and was last
amended by notification No. 5/2020 – Integrated Tax (Rate), dated the 16
th
October, 2020 vide number G.S.R.
643(E), dated the 16
th
October, 2020.