Seeks to amend notification No. 1135-F.T. dated 28.06.2017 regarding rates of taxable services of job work services, manufacturing services etc. - 1233-F.T. - West Bengal SGST
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GST service classification amendment revises taxable service categories, adds job work and multimodal transport entries, and updates admission services rates. Amendment modifies the notification governing classification and rates of taxable services by altering entries, inserting categories and prescribing rates for specific services. It adds 'or 12AB' after '12AA', substitutes an explicit entry for temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, inserts a job-work item for manufacture of alcoholic liquor for human consumption, reclassifies manufacturing and related services, distinguishes admissions to parks and casinos/sporting events with differing rates, updates explanatory cross-references, and adds multimodal transport of goods within India to the Scheme of Classification of Services. The notification is effective from the stated commencement date.
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 service classification amendment revises taxable service categories, adds job work and multimodal transport entries, and updates admission services rates.
Amendment modifies the notification governing classification and rates of taxable services by altering entries, inserting categories and prescribing rates for specific services. It adds "or 12AB" after "12AA", substitutes an explicit entry for temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, inserts a job-work item for manufacture of alcoholic liquor for human consumption, reclassifies manufacturing and related services, distinguishes admissions to parks and casinos/sporting events with differing rates, updates explanatory cross-references, and adds multimodal transport of goods within India to the Scheme of Classification of Services. The notification is effective from the stated commencement date.
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