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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. 02/2021- Integrated Tax (Rate)

New Delhi, the 2
nd
June, 2021

G.S.R......(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 5,
sub-section (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, subsection (1) of Section 16 and section 148
of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue) No.08/2017- 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. 683(E), dated the
28
th
June, 2017, namely:-
In the said notification, in the Table, -
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in
the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely-
“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-
promoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;
(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items
and entries shall be inserted, namely –
(3) (4) (5)
“(ib) Maintenance, repair or overhaul services
in respect of ships and other vessels, their
engines and other components or parts.

5

-”

(ii) in item (ii), in column (3), for the word, brackets, figures and letter “ and (ia)”, the brackets, figures, letter
and word “,(ia) and (ib)” shall be substituted.
2. This notification shall come into force with effect from the 2
nd
day of June, 2021.


[F. No.354/53/2021 -TRU]



(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 8/2017 - 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 28
th
June, 2017 and was last amended by
Notification No. 02/2020- Integrated Tax (Rate), the 26
th
March, 2020 vide number G.S.R. 222(E), dated the 26
th

March, 2020.
notifications no 02 2021 integrated tax rate | iKargos