GST classification changes revise service entries and add multimodal transport classification, altering tax treatment effective in October. Amendment alters the GST notification's Table and Annexure to revise service classification entries: it inserts 'or 12AB' in a clause, reclassifies temporary or permanent transfer or permitting use of Intellectual Property and other manufacturing, publishing and material recovery services, adds job work in relation to manufacture of alcoholic liquor for human consumption, distinguishes admissions to theme parks and to casinos/race clubs/specified sporting events, corrects a Schedule reference, and inserts new entries for multimodal transport of goods within India. The changes implement GST Council recommendations and take effect from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST classification changes revise service entries and add multimodal transport classification, altering tax treatment effective in October.
Amendment alters the GST notification's Table and Annexure to revise service classification entries: it inserts "or 12AB" in a clause, reclassifies temporary or permanent transfer or permitting use of Intellectual Property and other manufacturing, publishing and material recovery services, adds job work in relation to manufacture of alcoholic liquor for human consumption, distinguishes admissions to theme parks and to casinos/race clubs/specified sporting events, corrects a Schedule reference, and inserts new entries for multimodal transport of goods within India. The changes implement GST Council recommendations and take effect from 1 October 2021.
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