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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Central Tax (Rate)
New Delhi, the 2nd June, 2021
G.S.R......(E).- In exercise of the powers
conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9,
sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of
section 16 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.11/2017- Central 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. 690(E),
dated the 28th 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 developerpromoter 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. |
2.5 |
-” |
(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 2nd day of June, 2021.
[F. No. 354/53/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: - The principal notification No. 11/2017 -
Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and
was last amended by notification No. 02/2020- Central Tax (Rate), dated the 26th
March, 2020 vide number G.S.R. 221(E), dated the 26th March, 2020.
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