GST classification updated to include intellectual property transfers, job work for alcoholic liquor, and multimodal transport service entries. The notification amends the State GST classification by inserting an additional reference to 12AB, omitting and substituting specified service items, updating explanatory cross-references to a different schedule provision, and adding entries that expressly cover temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights and job work related to manufacture of alcoholic liquor for human consumption. It further revises admission-to-entertainment and manufacturing service descriptions and inserts service groups for Multimodal Transport of goods within India. The amendments take effect from the first day of October, 2021.
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.
GST classification updated to include intellectual property transfers, job work for alcoholic liquor, and multimodal transport service entries.
The notification amends the State GST classification by inserting an additional reference to 12AB, omitting and substituting specified service items, updating explanatory cross-references to a different schedule provision, and adding entries that expressly cover temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights and job work related to manufacture of alcoholic liquor for human consumption. It further revises admission-to-entertainment and manufacturing service descriptions and inserts service groups for Multimodal Transport of goods within India. The amendments take effect from the first day of October, 2021.
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