GST classification amendments update service entries, reclassify IP transfers and add multimodal transport codes. The notification amends the State GST classification table by inserting 'or 12AB' after '12AA', substituting and omitting specified items to reclassify services including the temporary or permanent transfer or permitting the use of Intellectual Property rights, adding a job-work entry for manufacture of alcoholic liquor, updating manufacturing and publishing service descriptions, differentiating admission-to-entertainment entries from casino and sporting events, revising an Explanation cross-reference to Schedule II, and adding Group 99654 and code 996541 for multimodal transport within India; effective from October first, two thousand twenty-one.
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GST classification amendments update service entries, reclassify IP transfers and add multimodal transport codes.
The notification amends the State GST classification table by inserting "or 12AB" after "12AA", substituting and omitting specified items to reclassify services including the temporary or permanent transfer or permitting the use of Intellectual Property rights, adding a job-work entry for manufacture of alcoholic liquor, updating manufacturing and publishing service descriptions, differentiating admission-to-entertainment entries from casino and sporting events, revising an Explanation cross-reference to Schedule II, and adding Group 99654 and code 996541 for multimodal transport within India; effective from October first, two thousand twenty-one.
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