Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. - 06/2021 - Union Territory GST (UTGST) Rate
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UTGST rate amendments reclassify services and prescribe revised UTGST rates for specified service categories effective October first. The notification amends the UTGST rate schedule effective 1 October 2021 by inserting '12AB' after '12AA', reclassifying temporary or permanent transfer or permitting use or enjoyment of intellectual property rights at a UTGST rate of nine percent, adding job work related to manufacture of alcoholic liquor at nine percent, restating manufacturing/publishing/printing/material recovery services at nine percent, restructuring admission services with theme parks and certain performances at nine percent and casinos/race clubs/specified sporting events at fourteen percent, and substituting a Schedule I reference with Schedule II in the Explanation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
UTGST rate amendments reclassify services and prescribe revised UTGST rates for specified service categories effective October first.
The notification amends the UTGST rate schedule effective 1 October 2021 by inserting "12AB" after "12AA", reclassifying temporary or permanent transfer or permitting use or enjoyment of intellectual property rights at a UTGST rate of nine percent, adding job work related to manufacture of alcoholic liquor at nine percent, restating manufacturing/publishing/printing/material recovery services at nine percent, restructuring admission services with theme parks and certain performances at nine percent and casinos/race clubs/specified sporting events at fourteen percent, and substituting a Schedule I reference with Schedule II in the Explanation.
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