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of <h1>Central Government amends Notification No. 03/2021-Central Tax to include 'sub-section (6A)' as per Council's recommendation.</h1> The Central Government, under the authority of the Central Goods and Services Tax Act, 2017, has amended Notification No. 03/2021-Central Tax dated February 23, 2021. The amendment involves the insertion of the words 'sub-section (6A) or' into the first paragraph of the original notification. This change was made following recommendations from the Council and is documented in Notification No. 36/2021-Central Tax, dated September 24, 2021.
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