GST rate schedule amendment expands service classifications, inserts multimodal transport entries, and revises IP, job work and admission listings effective October. Amendments revise the Maharashtra State GST Rate schedule by substituting, omitting and inserting Table entries and Annexure classifications, including adding 'or 12AB,' replacing item entries to cover temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights, inserting a job work entry for alcoholic liquor manufacture, substituting manufacturing and related service descriptions, differentiating admissions to recreational venues versus casinos and specified sporting events, and inserting multimodal transport classifications; all changes take effect from 1 October 2021.
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GST rate schedule amendment expands service classifications, inserts multimodal transport entries, and revises IP, job work and admission listings effective October.
Amendments revise the Maharashtra State GST Rate schedule by substituting, omitting and inserting Table entries and Annexure classifications, including adding "or 12AB," replacing item entries to cover temporary or permanent transfer or permitting use or enjoyment of Intellectual Property rights, inserting a job work entry for alcoholic liquor manufacture, substituting manufacturing and related service descriptions, differentiating admissions to recreational venues versus casinos and specified sporting events, and inserting multimodal transport classifications; all changes take effect from 1 October 2021.
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