Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.

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....In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on....

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....aid notification, in the TABLE, against serial number 3,- 1) in column (3), in the heading "Description of Service", in items (iii),(vi),(ix) and (x), for the words and symbols "Union territory, a local authority, a Governmental Authority or a Government Entity" the words and symbols "Union territory or a local authority" shall be substituted; 2) in column (3), in the heading "De....