IGST rate changes: specified services reclassified and assigned revised tax rates, including entertainment and IP transfers, effective from October. Amendments to the Integrated Tax (Rate) notification add registration reference 12AB; classify temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights as a taxable service at the notified IGST rate; insert job work in relation to manufacture of alcoholic liquor for human consumption as a taxable service; reclassify manufacturing, publishing, printing, reproduction and material recovery services under a common entry at the notified rate; differentiate admission services for theme parks and for casinos/race clubs or specified sporting events with distinct rates; and substitute a Schedule reference in an Explanation. Effective from 1 October, 2021.