Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.

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....In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department o....

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.... the following serial number and entries shall be inserted, namely: - "171A1 64 Footwear of sale value not exceeding Rs. 1000 per pair." 2. This notification shall come into force on the 1st day of January, 2022. [F. No. 354/79/2021-TRU] GAURAV SINGH, Dy. Secy. Note : The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, was published in the Ga....