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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 24/2021 – Central Tax
New Delhi, the $1^{\text{st}}$ June, 2021
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 14/2021-Central Tax, dated the $1^{\text{st}}$ May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the $1^{\text{st}}$ May, 2021, namely: —
In the said notification, in the first paragraph,-
(i) in clause (i), —
(ii) in proviso to clause (i), —
(iii) in clause (ii), —
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan) Under Secretary to the Government of India
Note: The principal notification No. 14/2021- Central Tax, dated the $1^{\text{st}}$ May, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 310(E), dated the $1^{\text{st}}$ May, 2021.
