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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.17/2021-Integrated Tax (Rate)
New Delhi, 18
th
November, 2021.
G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following amendments further to amend the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), No.14/2017- 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. 689(E) dated the 28th
June, 2017, namely:-
1. In the notification,-
(i) in clause (i), for the words “and motor cycle;”, the words “, motor cycle, omnibus or any other motor vehicle;”
shall be substituted;
(ii) after clause (iii), the following clause shall be inserted, namely:-
“(iv) supply of “restaurant service” other than the services supplied by restaurants, eating joints etc.
located at specified premises.”

2. In the said notification, in Explanation, -
(i) in item (b), for the words, brackets, numbers and figures “and “motor cycle” shall have the same meanings as
assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of
1988).”, the words, brackets, numbers and figures ,“, motor cycle, motor vehicle and omnibus shall have the same
meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor
Vehicle Act, 1988 (59 of 1988).” shall be substituted;
(ii) after item (b), the following shall be inserted namely, -
“(c) specified premises means premises providing hotel accommodation service having declared tariff of
any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”

2. This notification shall come into force with effect from the 1
st
day of January, 2022.
[F. No. 354/207/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India


Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No.
14/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 689(E), dated the 28th June, 2017

and last amended by notification No. 23/2017 – Integrated Tax (Rate), dated the 22nd August, 2017 vide number
G.S.R. 1052(E), dated the 22nd August, 2017.
notifications no 17 2021 integrated tax rate | iKargos