CBIC reduced GST Rate on COVID Related services – Notification No. 04/2021

GST Rate on COVID Related services


(Department Of Revenue)


New Delhi, the 14th June, 2021

No. 04/2021-Central Tax (Rate)

G.S.R. 402(E).—In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, 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 the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part  II, Section  3,  Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-

2.   In the said notification, in the Table, against serial  number  3,  in column (3), in item (iv),   after clause (f), the following shall be inserted, namely, –

“Provided that  during the period  beginning from the  14th June,  2021  and  ending with the  30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]


Note: The principal notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 02/2021-Central Tax (Rate), dated the 2nd June, 2021 vide number G.S.R. 377(E), dated the 2nd June, 2021.

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