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of <h1>Central Government Amends IGST Tax Rates: Removes Item 243 and Changes IT Software Tax Description as per GST Council.</h1> The Central Government has issued Notification No. 13/2021 to amend Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017, under the Integrated Goods and Services Tax Act, 2017. The amendments include the removal of item number 243 from Schedule II, which had a 12% tax rate, and the omission of the phrase 'in respect of Information Technology software' from item number 452P in Schedule III, which has an 18% tax rate. These changes are made following recommendations from the GST Council.
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