The CBIC vide Notification No. 07/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ("Services exemption notification"), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021
source https://www.caclubindia.com/articles/gst-services-exempted-wef-october-1-2021-45980.asp
source https://www.caclubindia.com/articles/gst-services-exempted-wef-october-1-2021-45980.asp
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