Insertion of a sub section reference modifies the scope of Notification No.03/2021 under the CGST framework. The Central Government, under delegated powers in the CGST framework, amends Notification No. 03/2021 Central Tax by inserting additional words referring to an extra sub section after the words 'hereby notifies that the provisions of' in the first paragraph of the principal notification; this change is made on the Council's recommendation and is published as Notification No. 36/2021 Central Tax.