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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. 21/2021-Integrated Tax (Rate)
New Delhi, the 31
st
December, 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, and in supersession
of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021-
Intergated 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. 817(E), dated the 18
th
November, 2021, 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 28th 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 28th June, 2017, namely:-
In the said notification, -
a. in Schedule I – 5%, serial number 225 and the entries relating thereto shall be omitted;
b. in Schedule II – 12%, after serial number 171 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
“171A1 64 Footwear of sale value not exceeding Rs.1000 per pair.”

2. This notification shall come into force on the 1
st
day of January, 2022.
[F.No.354/79/2021-TRU]

(Gaurav Singh)
Deputy 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 vide notification No. 18/2021 – Integrated Tax (Rate), dated the 28
th
December,
2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
893(E), dated the 28
th
December, 2021.
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