GST service classification amended: expands taxable IP transfers, admissions and transport categories, and inserts new job work entry. Amendments to notification No.46/ST-2 revise service classifications: add 'or 12AB' alongside '12AA' for charitable recognition, reclassify and explicitly list transfer or permitting use of Intellectual Property rights as a distinct taxable service, add job work for manufacture of alcoholic liquor, substitute admissions categories to separate theme park and performance admissions from casinos and specified sporting events, correct a Schedule reference in an Explanation, and insert Annexure entries classifying domestic multimodal transport of goods. The notification is effective as of the stated commencement date.
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GST service classification amended: expands taxable IP transfers, admissions and transport categories, and inserts new job work entry.
Amendments to notification No.46/ST-2 revise service classifications: add "or 12AB" alongside "12AA" for charitable recognition, reclassify and explicitly list transfer or permitting use of Intellectual Property rights as a distinct taxable service, add job work for manufacture of alcoholic liquor, substitute admissions categories to separate theme park and performance admissions from casinos and specified sporting events, correct a Schedule reference in an Explanation, and insert Annexure entries classifying domestic multimodal transport of goods. The notification is effective as of the stated commencement date.
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