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of <h1>Central Govt Amends GST Rates: Removes Item 243 & Updates IT Software Tax in Schedules II & III.</h1> The Central Government has issued Notification No. 13/2021-Central Tax (Rate) to amend Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, under the Central Goods and Services Tax Act, 2017. The amendments involve the omission of item S. No. 243 from Schedule II, which had a 6% tax rate, and the removal of the words 'in respect of Information Technology software' from item S. No. 452P in Schedule III, which had a 9% tax rate. These changes are based on the recommendations of the GST Council.
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